Discover the 5 Factor Rule for R&D Tax Relief in the UK

Maximise your claim with a proven method that meets HMRC's expectations.

Understand What Qualifies as R&D

The 5 Factor Rule is our structured method to assess whether your innovation qualifies for UK R&D tax relief. These five pillars reflect HMRC’s core expectations and give your claim credibility, clarity, and compliance.

1. Benchmark – Where Did You Start?

We assess the industry norm before your project began. This defines the problem or limitation you sought to overcome.

What existing solutions were available?
Why weren’t they suitable?
Were you trying to improve or replicate something?

2. Technological Advance – What Did You Improve?

This identifies the scientific or technological breakthrough your work delivered.

Did you enhance capability, speed, or scalability?
Did you create something your competitors don’t offer?
Was the result genuinely innovative?

3. Technological Uncertainty – Was Success Guaranteed?

Projects must involve risk or doubt. If the outcome was obvious, it doesn’t qualify.

Were existing methods inadequate?
Did you lack technical clarity on the best path forward?
Were you unsure whether your solution would work?

4. Experimentation – Trial, Error & Discovery

We document how you tested, failed, refined, and learned. Innovation is rarely instant.

Prototypes, trials, and failed approaches
Development iterations and creative solutions
Evidence of technical exploration

5. Competent Professional – Who Led the R&D?

The R&D must be guided by someone with domain expertise — not general management or admin staff.

Engineers, scientists, developers, or industry experts
Experienced in resolving technical challenges
Supports credibility of your claim

Ready to Explore Your Claim?

If your work reflects any of the above factors, it might qualify for valuable R&D tax relief. Let us help you structure and submit your claim with confidence.

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