R&D Tax Relief. Explained Clearly. Delivered Properly.
If your business resolves technical uncertainty, develops new products or processes, or materially improves existing ones, some of that work may constitute qualifying R&D.
PSS Tax delivers end-to-end R&D tax relief claims for UK companies. Our six-stage process covers eligibility assessment, technical interview, qualifying expenditure analysis, competent-professional report drafting, Additional Information Form submission and HMRC enquiry defence — every claim evidenced against CTA 2009 Part 13 and the DSIT Guidelines.
Eligibility
What counts as R&D for tax purposes?
R&D tax relief is a UK corporation tax incentive for companies resolving scientific or technological uncertainty. It does not require laboratories, patents or a commercial breakthrough.
For HMRC purposes, a project qualifies when it:
Seeks an advance in overall knowledge or capability in science or technology
Encounters technical uncertainty a competent professional cannot readily resolve
Attempts to resolve that uncertainty through systematic, iterative development
Applies beyond your own business — the advance must not already be publicly available
Qualifying activity commonly includes:
Bespoke software development
Manufacturing process development
Materials and systems engineering
Technical construction problem-solving
Agricultural method development
Our Process
No shortcuts. No inflated claims. No surprises.
Six stages, each producing a documented output — so the technical narrative, expenditure schedule and evidence trail exist before the Additional Information Form is filed.
01
Initial consultation
Project-level eligibility screened against the DSIT Guidelines. No cost, no obligation, and a direct answer if the work does not qualify.
02
Project review & technical interview
Structured interviews with your competent professionals to establish the technological advance sought, the uncertainties encountered and the iterative development undertaken.
03
Qualifying expenditure analysis
Payroll, subcontractor, externally provided worker, consumable, software and cloud computing costs reviewed and apportioned to qualifying activity, reconciled to your statutory accounts.
04
Technical narrative drafting
Your competent professionals’ input written up into an HMRC-compliant project report covering baseline, advance, uncertainty and resolution, reviewed and approved by you before filing.
05
Claim submission to HMRC
Additional Information Form and expenditure schedules completed and filed. We submit directly on your behalf, or supply a full submission pack for your accountant to file.
06
Compliance-check defence
We handle HMRC correspondence, evidence requests and meetings if a compliance check is opened, using the audit-defence documentation retained from the original claim.
Sectors
Which sectors qualify for R&D tax relief?
No sector is excluded from R&D tax relief and none is automatically included — eligibility turns on whether a project resolved scientific or technological uncertainty. The sectors below are simply where we most often find qualifying activity.
Software & IT
Bespoke platform architecture, data integration across incompatible systems, algorithm development, and performance or scalability work with no documented solution.
Construction & engineering
Ground condition resolution, novel structural solutions, modern methods of construction, and integration of HVAC, BMS or control systems into constrained sites.
Manufacturing
Process development for yield, tolerance or throughput, new material formulations, prototype iterations, and automation of previously manual operations.
Farming & agriculture
Irrigation and soil-management trials, crop rotation and yield science, sustainable packaging development, and machinery adaptation for specific conditions.
Pharmaceuticals & life sciences
Drug delivery system development, laboratory process optimisation, diagnostic method validation, and formulation stability work.
Product design
Prototype iterations, ergonomic and materials redesign, and adaptation to meet regulatory or safety standards.