Show there was a scientific or technological uncertaintyĪ scientific or technological uncertainty exists when your company or an expert on the subject cannot say if something is technologically possible, or how it can be done, even after referring to all the available evidence. The process, product or service can still be an advance if it’s been developed by another company but is not publicly known or available. Your project must aim to create an advance in the overall field, not just for your business. Your project may research or develop a new process, product or service or improve on an existing one.
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could not be easily worked out by a professional in the field.tried to overcome the scientific or technological uncertainty.had to overcome the scientific or technological uncertainty.To claim you need to explain how a project: The project must relate to your company’s trade, either an existing one, or one that you intend to start up based on the results of the R&D. The work that qualifies for R&D tax relief must be part of a specific project to make an advance in science or technology. The following gives you a brief explanation of the definition, and the different types of reliefs you may be able to claim. You may be able to claim Corporation Tax relief if your project meets the standard definition of R&D. Research and Development ( R&D) tax relief supports companies that work on innovative projects in science and technology.
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