HMRC R&D Claims (Tax Year 2023-24)

R&D claims can be a trouble for businesses which dont understand when they are eligible to apply. There will be penalties if claims prove wrong. So employer should understand properly what is scientific or technological uncertainty.

  • Any internal improvements in processes or product will not be considered R&D until it has an impact on overall industry
  • Surveys or free samples to check the market demand of the product is not R&D
  • Improving the appearance of product just to make it attractive for users is not R&D unless required to adapt to R&D changes
  • From 08 Aug-2023, Claim Notification form has to be submitted to support claims

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