Why it matters
Eligibility concerns qualifying scientific or technological work and the conditions of the scheme, not simply whether a project was commercially innovative. Technical evidence and financial records need to support the claim. The merged scheme and enhanced R&D intensive support apply to relevant periods beginning on or after 1 April 2024; other conditions and information requirements must also be checked.
A practical example
A software business should identify the advance sought, the uncertainty faced and the work undertaken to resolve it. A list of developer salaries alone does not demonstrate that the work qualifies. The qualifying project narrative and eligible cost analysis need to fit together.
A common misunderstanding
Routine product changes, adopting existing technology or making something new to your own business do not automatically qualify. A credit also should not be treated as a guaranteed percentage of all development spending. Review the scheme, project and evidence before forecasting a benefit.
Sources & further reading
General information for UK readers, updated 3 November 2026. Examples are illustrative. Tax treatment depends on the facts and current rules; seek advice before making a decision.