Calling commercial innovation ‘R&D’ without a technical advance
A new market feature is not automatically an advance in science or technology. Document what was uncertain in the field and how experiments resolved it.
Blurred project boundaries
Mixing qualifying and non-qualifying work in one cost pool makes enquiry responses harder. Split epics, environments, and roles so cost attribution stays auditable.
Subcontractor packs without substance
Invoices alone rarely explain the scientific or technological uncertainty addressed. Keep statements of work and technical deliverables aligned to the claim narrative.
Leaving the claim pack to the filing deadline
HMRC timelines and information requirements reward earlier capture. Use tickets, design notes, and release evidence throughout the accounting period.