Qualifying R&D projects

The work that qualifies for R&D tax relief must be part of a specific project to make an advance in science or technology.

You cannot claim if the advance is in:

• the arts
• humanities
• social sciences, including economics

The project must relate to your company’s trade, either an existing one, or one that you intend to start up based on the results of the R&D.

To claim you need to explain how a project:

• looked for an advance in the field
• had to overcome the scientific or technological uncertainty
• tried to overcome the scientific or technological uncertainty
• could not be easily worked out by a professional in the field

Your project may research or develop a new process, product or service or improve on an existing one.