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By victoria Taylor

R and D tax credits

HMRC recently released changes expected in R&D tax relief in 2022, keeping the focus of the scheme the same as before i.e.

  • To encourage innovation in the UK.
  • To keep the UK as a competitive market for research and development
  • To ensure the amount of tax is effectively used

The forthcoming modifications announced by the UK government to mitigate issues and flaws with the existing HMRC R and D tax credit scheme and to extend qualifying costs are:

  1. Expansion in qualifying cost by inclusion data and cloud expenditure
  2. Reorient R&D tax relief towards innovation in the UK
  3. Changes in approach to target abuse and for improvement of compliance

Why do people find the process of R and D tax credits claim complex?

Even though R&D claims are highly beneficial, still most businesses hesitate while claiming for the first time because the process of R&D claims looks pretty complex and intricate. Companies are often unaware of the technicalities of R&D claims and fear that HMRC will reject their R and D tax credits claim. The technical narrative is the most important and tricky part of the R&D claim. This blog will explicate what an R&D report is and how you can write a robust technical narrative.

What is technical narrative, and why is it important?

The technical narrative is a comprehensive report of your R&D project and includes all the computations and details of the project. This R&D report should accurately represent your project with precise calculations to minimise chances of enquiry by HMRC. Applicants must write a technical narrative that proves eligibility to HMRC. Therefore, it should be clear and convincing. The technical report is written to attain two main objectives i.e.

  • To avoid an HMRC enquiry.
  • To get R and D tax credits successfully.

Suppose your technical narrative is written accurately and comprehensively, covering all the details of your R&D project. In that case, it will most likely pass HMRC’s scrutiny without any need for further enquiry. Still, if HMRC finds your report unconvincing or erroneous, then you will have to face further investigations.

What Must Your Technical Report Demonstrate?

To produce a compelling technical narrative, your report for the R&D claim must include:

  1. What is your R&D project, and what are you aiming to create or improve?
  2. What are the challenges and limitations you faced during the R&D project?
  3. How did you manage to resolve the technical uncertainties you came across during your research and development?
  4. What are the resources utilised during this project?
  5. Was your R&D project successful?
  6. What are the outcomes of your project?
  • To avoid an HMRC enquiry.
  • To get R and D tax credits successfully.

Suppose your technical narrative is written accurately and comprehensively, covering all the details of your R&D project. In that case, it will most likely pass HMRC’s scrutiny without any need for further enquiry. Still, if HMRC finds your report unconvincing or erroneous, then you will have to face further investigations.

How can you write a robust technical narrative for your R&D claim?

  • THE REPORT SHOULD BE PRECISE & CLEAR

 The technical narrative for the R&D claim should be written very concisely in professional language as HMRC has numerous claims to review. A precise report is more manageable for HMRC to review. Therefore, writing a technical narrative requires skills like understanding jargon while providing details of the project concisely and clearly.

  • R&D REPORT SHOULD INCULCATE ALL NECESSARY DETAILS

Writing precisely doesn’t mean missing out on essential details. The technical narrative must incorporate all the elements of the project, uncertainty faced, nature of uncertainty to prove your eligibility for R and D tax credits to HMRC.

  • ENSURE ACCURACY OF YOUR TECHNICAL DATA

Accuracy of technical data is most important for R&D claims; you must ensure your technical report accurately represents actual calculations. Be very specific about these computations as HMRC scrupulously scrutinises each R&D claim, and in case of any ambiguity, you might face an enquiry. To optimise your R & D claim, you must meticulously create an R&D report including qualifying R&D costs, staff, subcontracting costs, expenditure on material and other utilities etc., to optimise your R&D claim.

  • TAKE ASSISTANCE FROM R AND D TAX CREDITS SPECIALISTS.

Taking help from R and D  tax credits specialists can help you create a technical narrative quickly and effectively, maximising your R&D claim value. In addition, taking help from specialists will minimise the chances of HMRC’s enquiry. Before submission to HMRC, your report will be reviewed by  R&D experts to ensure the accuracy of your report according to HMRC guidelines.

If you are looking for R and D tax credits specialists, feel free to contact the team of Square Finance. We produce robust and maximised claims for businesses with guaranteed success. 

Offices:

Sheffield

Bradford

Walsall

Manchester

Huddersfield

London

Doncaster

Leeds

© 2022 Square Finance. All Rights Reserved.
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