Can I claim R&D tax relief on a failed project?

If your claim meets the eligibility criteria, you can make an R&D tax credits claim even if your project failed. 

To be eligible, you simply need to prove that your project aimed for the advancement and resolution of uncertainties. In fact, failed projects can be more compelling than successful projects in demonstrating the innovative and challenging nature of work, as they highlight the pursuit of novel solutions rather than routine endeavours.