About this guidance
Average completion time is about 10 minutes.
There are 3 sections to complete.
The outcome will be based on information provided and will not be stored or used by HMRC.
You can check and amend your answers after each section.
Make sure a competent professional is available to answer or help you with the questions in this guidance.
A competent professional is someone suitably qualified or experienced in the field of science or technology to which the R&D project relates. Usually this is someone directly involved in the project with professional expertise relevant to the advance being sought.
You should consider each project on an individual basis when using this guidance to work out if it qualifies as Research and Development (R&D) for tax purposes.