Can I claim for R&D if my project hasn’t been completed?

Yes, it is not necessary to actually achieve a scientific or technological advance or fully resolve the uncertainties to make a claim. The crucial aspect is that you are actively striving to achieve advancement and resolve uncertainties. In the case of incomplete projects, it is vital to provide a clear project narrative within the documentation you send to HMRC, stating the progress made and the work conducted during the year being claimed. Submitting the same R&D report without any updates on progress can raise doubts about the eligibility for the claim. Providing detailed information is essential in supporting the claim, as you won’t have the finished product, process, or service as evidence.