What happens if I have no records of my R&D activities?

Many businesses do not realise that their projects contain qualifying R&D activities until the work is already underway. As a result, they may not have retained detailed technical documentation that would normally track the progression of the project from the outset.

HMRC recognises that not all R&D activity will be documented from the very beginning of a project. This is particularly common for businesses making their first R&D tax relief claim. Inspectors will often take this context into account when reviewing the validity of a claim and assessing the evidence provided to support the qualifying activity.

Where documentation was not captured during the early stages of the project, it may still be possible to reconstruct supporting evidence. Businesses can do this by gathering and organising technical materials that demonstrate how the project developed. This may include design records, testing notes, internal communications, or other documents that help explain the technical uncertainties addressed during the work.

Reconstructing this evidence can help provide a clearer record of the project and strengthen the supporting information submitted with the R&D tax credit claim.

Click here to understand what documents a business may need to support an R&D tax relief claim.