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R&D Tax Relief Eligibility

Eligible activity can be found in almost every industry, from construction to pharmaceuticals, from software engineering to food production, and all points in between. For all regimes the BIS Guidelines set out the criteria for eligibility for UK R&D Tax Relief, laying out the key requirements: 

ADVANCE

 

 

 

Activities must seek to achieve an appreciable advance or improvement in science or technology

UNCERTAINTY

 

 

In pursuing the advance there must be the resolution of technological or scientific uncertainty

DIFFICULTY

A competent professional working in the field must not be able to readily deduce the solution to the problem 

Providing these criteria are satisfied, any activity in a field of science or technology can be considered eligible for relief. In practical terms this means that a vast array of day to day development tasks can potentially be included in a claim for UK R&D tax relief. If you would like a more detailed look at eligibility please use our handy flow chart. 

What sort of activities does your company undertake?

 

Are you developing or improving products, tools, services, materials or processes?

Are you conducting experiments with new equipment or testing new or improved production techniques?

Are you trying to make something more efficient, scale it up, reduce its cost or improve environmental impact?

Are you facing scientific or technological challenges in trying to reach your goals?

At the start of the work, did you have to consider whether the project was feasible or realistic?

Have you suffered technical failures

in the course

of your R&D

 work?

If you answered YES to any of these, you may be eligible for relief...