Decoding R&D submissions: how to make a successful claim

Whether or not a software-related research and development (R&D) claim will stack up in the face of HMRC scrutiny has always been a grey area for claimants and their advisers.

The uncertainty for R&D claimants revolves around the intricate details of whether software has created something new significantly improved a process or addressed an uncertainty that software to date has failed to solve.

The developments themselves are often extremely complex involving projects such as the creation of advanced algorithms integrating incompatible systems conducting complex interrogations reverse engineering or developing innovative communication technologies.

Taking the right approach to claiming can make a huge impact on whether a submission will be successful.

The complex nature of software development makes it challenging to decide whether to claim. This is compounded by the fact that typically only a small portion of a larger project will qualify....