What goes into the technical documentation for R&D claims?

To support your R&D claim, you need detailed documentation on the following to make a technical narrative: 

• The technological advancements pursued by your company 
• The obstacles encountered by your company 
• The resources employed the results accomplished

There is no prescribed format for presenting the information in technical documentation to HMRC. Likewise, there is no standardised template for an R&D technical narrative. Additionally, it is recommended to incorporate case studies that provide detailed explanations of some example R&D projects. These case studies serve to illustrate to HMRC that the R&D tax credit guidelines have been accurately applied and comprehended. Alongside outlining the associated costs and specific example projects, your R&D technical documentation may encompass:

• Contextual information regarding your company;
• Particulars of the key individuals involved in your projects; and
• Descriptions of the technical challenges encountered in your projects.