In order to make an R&D claim you will need to let HMRC know some information.
Here are some of the questions they will ask.
- What is the main field of science or technology? Provide a brief description of the field of science or technology that the project relates to.
- What was the baseline level of science or technology that the company planned to advance? Describe the level of knowledge or capability that existed at the time the project started and which the company intended to advance.
- What advance in that scientific or technological knowledge did the company aim to achieve? Provide a description of the advance using the baseline level of science or technology in the previous answer as a comparison.