Start with the advance. Support it with evidence.
UK R&D tax relief is intended for qualifying company projects that seek an advance in science or technology by resolving scientific or technological uncertainty. Reclaim Tax UK helps organise the initial facts and coordinates the review with appointed technical and tax professionals where required.
Begin with the qualifying conditions.
These points are a starting framework, not a conclusion on eligibility.
- 01The company is within the UK Corporation Tax regime.
- 02A project sought an advance in the overall field of science or technology.
- 03The route to that advance was not readily deducible by a competent professional.
- 04Qualifying work and expenditure can be identified for the relevant accounting period.
A clear route from facts to next steps.
Scope, responsibilities and commercial terms are agreed before work begins.
Discuss the projects, accounting period and claim history.
Identify the intended advance, uncertainties and people who understand the work.
Review potentially qualifying cost categories and applicable restrictions.
Agree the specialist, accountant and submission responsibilities before work begins.
Evidence makes the position reviewable.
The exact documents depend on the relief, transaction and accounting period.
- Contemporaneous project notes, designs and test records
- Explanations from competent professionals involved in the work
- Payroll, contractor, software, cloud and consumable records
- Company accounts, Corporation Tax records and previous claim information