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ARTICLE · 09 OCTOBER 2023

The World Of R&D And Software Claims

UHY Hacker Young LLP
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In recent years, there has been a growing focus on software claims linked to research and development and tax regulations.

United KingdomTechnology
Simon Denye
Simon Denye
Susan Parker
Susan Parker

In recent years, there has been a growing focus on software claims linked to research and development and tax regulations. The claims have been scrutinised for not meeting the appropriate criteria.

In recent years, the increased scrutiny of R&D software claims has been the focus point of the enquiry level with HMRC. The Chief Digital Information Office (CDIO) assist caseworkers in assessing the claims and ensuring the correct information is reported. The response is that many claims submitted as R&D showing an advance in science, especially technology, are not R&D claims.

It does not meet the criteria of the HMRC BEIS guidelines for these reasons:

  1. Claims are processed for software that has already deduced technology.

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