For UK tech and SaaS startups — accounting periods beginning on or after 1 April 2024

Use this as an internal pre-submission checklist before you finalise an R&D claim.

1. Company and Period

1. Company name and registration number confirmed.
2. Accounting period clearly identified and begins on or after 1 April 2024.
3. R&D projects for this period listed and named.

2. Project Eligibility

1. For each project, have you clearly defined the scientific or technological uncertainty?
2. Can a competent professional in your field explain why the work was not routine or obvious?
3. Is there written evidence of experiments, tests, iterations or prototypes?
4. Have you separated qualifying R&D projects from purely commercial or routine work?

3. Staff Costs

1. List of employees directly and actively engaged in R&D prepared.
2. For each employee, an estimated percentage of time on qualifying R&D agreed and documented.
3. Salary, employer NIC and employer pension contributions pulled from payroll for those employees.
4. Any reimbursed expenses included only where they relate directly to R&D activity.
5. No dividends or director drawings included as R&D costs.

4. Externally Provided Workers (EPWs)

1. EPWs identified separately from employees.
2. EPW contracts show they work under your company’s supervision and direction.