{"id":26994,"date":"2025-07-01T15:46:06","date_gmt":"2025-07-01T14:46:06","guid":{"rendered":"https:\/\/www.moorethompson.co.uk\/blogs\/?p=26994"},"modified":"2025-07-01T14:46:09","modified_gmt":"2025-07-01T14:46:09","slug":"proving-innovation-to-facilitate-rd-tax-relief-claims","status":"publish","type":"post","link":"https:\/\/www.moorethompson.co.uk\/blogs\/proving-innovation-to-facilitate-rd-tax-relief-claims\/","title":{"rendered":"Proving innovation to facilitate R&D tax relief claims"},"content":{"rendered":"

By Matt Storey, Partner<\/em><\/p>\n

When determining whether an R&D tax relief claim is eligible, HM Revenue and Customs (HMRC) will primarily seek to understand whether it is truly work that seeks to advance a field of science or technology.<\/p>\n

This means the work cannot be routine maintenance or upgrades, and generally will not involve cosmetic work or market research.<\/p>\n

Proving that work is truly innovative can be a challenge, so it is worth understanding the key signs that HMRC look out for when assessing claims.<\/p>\n

What does HMRC consider an advance in a field of science or technology?<\/strong><\/h3>\n

Fundamentally, HMRC consider something to be an advance if it is either something that has physical consequences or is an increase in overall knowledge.<\/p>\n

This is not to say that the work has to be entirely original, as very few innovations throughout human history could be considered wholly unique.<\/p>\n

Instead, it is possible to adapt a system or process from one field of science or technology into another, provided the success of doing so is uncertain.<\/p>\n

Any work must be undertaken with the goal of providing an appreciable, non-trivial improvement to the overall field of science or technology.<\/p>\n

An appreciable improvement is defined by HMRC as:<\/p>\n