R&D, done right: a practical process from scoping to submission
Getting R&D right isn’t just about knowing what qualifies, it’s about building a clear, repeatable process that takes you from discovery to submission without the stress.
A structured approach not only saves time but also gives you stronger evidence and cleaner claims when HMRC reviews your work. Here’s a practical workflow you can use today.
1. Start with discovery
Before opening a spreadsheet, nominate a technical lead and a finance lead.
Capture a simple one-page project brief that outlines:
- What you’re trying to achieve
- What’s already known in your field
- The uncertainty you’re tackling
- How you’ll know you’ve succeeded
Think of this as your R&D sat-nav: short, clear, and easy to follow.
2. Filter for eligibility
Check whether your project genuinely seeks a scientific or technological advance and involves uncertainty that a competent professional couldn’t solve with routine practice.
If parts of the work are business-as-usual (BAU), ring-fence them early. That way, your evidence stays focused on the qualifying activity, and your claim stays cleaner.
3. Build light evidence habits
Forget piles of paperwork. Instead, use a 20-minute weekly loop:
- Note who did what and why it mattered
- Record tests, experiments, or iterations
- Capture a quick time snapshot for those involved
You don’t need to reveal trade secrets, just describe the uncertainty and how you approached it. These small, consistent updates create a solid evidence trail HMRC can easily follow.
4. Make cost tracking simple
Map people to projects and estimate how much of their time relates to qualifying work.
Tag consumables, prototypes, testing, and subcontracted costs to clear project codes.
The aim isn’t perfect detail, it’s consistency and traceability. Your method should be explainable, repeatable, and easy to reconcile with your accounts.
5. Review progress monthly
Hold short monthly check-ins to ask:
- Does the uncertainty still exist?
- What have we learned?
- Has part of the work moved into routine production?
If it has, exclude it and record why. This keeps your claim accurate and prevents confusion later.
6. Assemble the submission pack
When filing time comes, create a technical narrative and a cost summary for each project:
- Outline the baseline, uncertainty, and systematic approach
- Add staff time breakdowns, trial costs, and subcontractor details
- Make sure everything ties neatly back to your ledgers
Your Additional Information Form (AIF) should match your narratives exactly, no mismatched figures or vague wording.
7. Run a final quality check
Before submitting, get a fresh pair of eyes on your claim.
They should check that narratives make sense, totals match, and attachments are properly referenced.
This final pass catches small mistakes that could delay or weaken your claim.
8. Be ready for compliance, calmly
If HMRC asks for more information, stay calm and organised.
Provide a tidy index pointing to exactly what they’ve requested.
Explain technical details clearly and keep intellectual property safe by describing methods at a high level.
A well-kept process turns compliance checks into simple admin, not a scramble.
