HMRC R&D expenditure claims. Technical narrative, cost identification, compliance.
Overview
R&D tax credits are one of the most valuable and most under-claimed mechanisms available to UK technology companies. The merged RDEC/SME scheme provides a 20% above-the-line tax credit on qualifying expenditure. For organisations developing AI systems, ISO certification tools, or novel CNI technology, the scope of qualifying activity is frequently broader than internal teams recognise.
Qualification
Qualifying R&D requires technological uncertainty - the answer to the technical question being addressed is not known or readily deducible by a competent professional. In AI development, information security, standards tooling and CNI-specific technology, technological uncertainty is common and often significant.
Examples
Qualifying Activity Examples
Development of novel AI architectures for specific CNI applications
AI system adaptation to domain-specific constraints (safety requirements, real-time performance, classified environments)
Development of AI explainability and interpretability tools for regulated environments
Novel ISO management system tooling and automation
Information security technology development
Integration of AI governance frameworks into operational systems
Methodology
Our Approach
Identifying qualifying projects and expenditure across your development activity.
Documenting the technological uncertainty and the process of resolution in HMRC-compliant language.
Allocating qualifying expenditure across staff time, subcontractors and consumables with full audit trail.
HMRC-ready technical and financial documentation structured for submission.
Defending claims under HMRC enquiry with technical evidence and narrative support.
Book a scoping call to assess your qualifying R&D expenditure and prepare an HMRC-ready claim.