HMRC require all claims to be accompanied by an Additional information form, containing detailed descriptions of a selection of the projects. The purpose of this is give HMRC a deeper understanding of the types of R&D activities undertaken during the claim period.
For each project, a user is required to enter eight pieces of information:
Project title: this should be the internal project title, and enable individuals at the claimant company to recognise which project is being described.
Technical lead: this should be the competent professional who carried out the work, and who would be expected to answer any technical questions HMRC might have.
Field of science and technology: this question links back to the answers given earlier in the question set, in the 'Area of science' question. Users can only select options that were chosen in answer to that previous question.
Project start date: This should be in start date of the technical problem-solving, not the start of the commercial project.
Project end date: This should be the date when then technical problems were resolved. It should not be the date at which the new product was released, for example.
Industry baseline: This should describe the state of the industry at the outset of the project, focussing on the scientific/technical aspects. For example, what was available in the marketplace? Why was this not suitable for the claimant company's purposes? Why were existing solutions not suitable?
Technical advance sought: this should describe what advance in science or technology was required for a successful project outcome. This must focus on the underlying science or technology, and avoid describing the commercial successes of the project.
Technological uncertainties encountered in the project: this should describe the technical challenges faced during the project, focussing on the points where competent professionals were not sure that it would be possible to achieve the advance. This might be that tried and tested methods or materials didn't work, or that unexpected failures were experienced.
Technical resolutions: this should describe the steps and process undertaken to resolve the technological uncertainties.
The tone and the language used should be appropriate for an intelligent but uninformed audience. Descriptions of the commercial aspects of the project should be avoided unless it is vital to the understanding of the advance.
Further information on how to write about R&D projects can be found in the following articles: