23/04/2026
The Do’s and Don’ts for an R&D Tax Credit Submission
Ensure the claimant identifies the competent professional inside the company that directs the R&D project. HMRC is looking for someone who has the academic and practical experience to carry out the R&D project. If a non-technical person is selected as a competent professional, the company will more likely than not raise concerns on a compliance check by HMRC.
Do not include non-eligible activities. A common mistake for a company is to say part of their R&D project included researching how to use a technology. This falls under training and is ineligible.
Do not include R&D projects that are in ineligible fields of science. For example, developing an algorithm to monitor human behaviour is social science and therefore ineligible.
Ensure you identify the technological uncertainty in an R&D project. This is the most important criterion. The company must define the technical hurdles and obstacles at the commencement of the R&D project. Make sure the uncertainties are in fact technical in nature. Mentioning whether or not the company could develop a product that could be manufactured at a particular cost is not defined as a technological uncertainty under the BEIS Guidelines.
Many companies in general struggle to complete the Additional Information Form which is also now required to submit the R&D Tax Credit claim.
This is where RDP excels as we have the knowledgeable and experienced technical staff (computer specialists, engineers, PhDs, etc.) that have prepared over 10,000 R&D Tax Credit claims in all fields of technology and science for the last 35 years, not only in the UK but in other parts of the world.
If you would like more information, please don’t hesitate to contact us on 0208 214 1341 or [email protected] to discuss further.
