Sectors
The statutory test is the same in every industry. HMRC asks which scientific or technological uncertainty the company faced, why a competent professional in that field could not readily resolve it, and what advance the work sought. Nothing in that wording changes because the company makes bridges rather than software.
What changes is the evidence. The uncertainty looks different in a fabrication shop than in a codebase, the costs that dominate a claim differ, and each industry has its own habit of writing off qualifying work as ordinary problem solving. These pages set out what the test looks like in practice, sector by sector.
Engineering
covers qualifying engineering activity, the competent professional test, and the costs that carry an engineering claim.
Software development
covers what uncertainty looks like in a codebase, why novelty is not enough, and cloud and data costs.
Construction
covers qualifying construction activity, design and buildability problems, and who claims on a contracted project.
Manufacturing
covers process R&D on the line, trial runs and scrap, and scale-up from lab to production.
Food and drink
covers reformulation and process work, why recipe development often fails the test, and shelf life claims.
Find out what the claim is worth before you commit
Tell us what your company builds, which accounting period you want to claim for, and whether you have claimed before. We come back with the scheme that applies to that period, a view on what qualifies, and the fee in writing.
Start a claim