These include:
- The size and set up of your business - you must be a UK registered limited company and the size of your company will determine which of two R&D schemes you come under.
- What development activities you are undertaking and whether they fit the definition of innovation used for the R&D tax credit schemes.
- Whether what you are doing includes applying science or developing technology to do something new.
- How complex your developments are - they need to be sufficiently complex to demonstrate that you faced some uncertainties over how to go about achieving your development ambitions.
For more on what qualifies and how to make a claim see our vidoes at RandDTax