What evidence do I need to make a claim through the RDEC scheme?
The scheme itself has guidelines and support materials to help you submit a complete and accurate claim. You need to explain how your R and D projects meet all the criteria.
This includes how you investigated an advance in science and technology by overcoming ‘uncertainty’. You need to show that you were not sure of the outcome before you started, that the knowledge you sought doesn’t exist elsewhere and that a subject matter expert couldn’t simply answer the question for you. Then you must explain your project, including how you attempted to solve the problem posed.
Many businesses take a ‘team’ approach to this part of the claim. HMRC need to be able to understand what you are saying and they are not expected to have in-depth knowledge of every field. So your technical and scientific staff need to provide explanation that may need translated by a non-expert for the purpose of submitting an understandable claim.
You must also evidence a full breakdown of the eligible R and D costs.