HMRC has launched a new online tool designed to help businesses work out whether their projects qualify as research and development (R&D) for tax relief purposes. If you’ve ever looked at the R&D rules and thought, “I’m not sure if this counts…”, this tool is meant to give you a steer before you commit to a claim.

But — and this is important — it isn’t mandatory, and it doesn’t guarantee HMRC will accept your claim. Think of it like CEST for IR35: useful, but not a final decision-maker.

Here’s what you need to know before you use it.

What the checker is designed to do

The tool walks you through a short questionnaire (around 10 minutes) and gives a simple conclusion:

• Your project includes qualifying R&D, or
• It does not include qualifying R&D, with reasons why.

It’s aimed mainly at first-time claimants or businesses with limited experience of the rules. If you’ve been claiming for years, you may still find it helpful as a sense-check.

You’ll still need a “competent professional”

This is where HMRC has set the bar higher. Several questions must be answered — or at least validated — by someone HMRC calls a competent professional.

That means someone who:

• Is knowledgeable and experienced in the relevant field of science or technology
• Understands the baseline level of knowledge at the start of the project
• Was involved in the work and can judge the uncertainties and advancements

This is one of the biggest reasons HMRC is challenging more R&D claims — and the checker reflects that push for evidence and technical detail.

How the checker works

There are three sections:

Section 1 — General project information

You’ll confirm the project details and describe the scientific or technological problem you were trying to solve.

Sections 2 and 3 — Technical input

These parts focus on whether:

• You aimed for an advance in science or technology
• There were genuine scientific or technological uncertainties
• You followed a systematic approach to trying to resolve them
• You succeeded — or not (failed projects can still qualify)

If you give an answer that renders the project ineligible, the checker pauses immediately and explains why. You can update your response and continue.

At the end, you can preview, save, or print the results.

What the tool doesn’t do

This part is crucial:

• It does not assess whether your costs are eligible
• It does not confirm which R&D scheme you should claim under
• It does not guarantee acceptance by HMRC

You’ll still need to understand eligible expenditure rules and ensure your claim aligns with current guidance.

Should you rely on it?

It’s a useful early sense-check — especially if you’re unsure whether your project qualifies.

But it’s not a substitute for:

• Proper documentation
• Technical narratives
• Evidence of uncertainty and attempted advancement
• A compliant cost breakdown
• Independent review where projects are borderline

Given HMRC’s increased enquiries into R&D claims, a cautious approach is still the safest one.

Final thoughts

The checker is a welcome tool, especially for businesses new to R&D claims. Used properly, it can flag issues before you file — and reduce the risk of a stressful enquiry later.

But it’s only one part of the process.

If you’re thinking of making an R&D claim, or if you want a second opinion before submitting, I can help you walk through the rules, check technical eligibility and review your documentation.

Talk to me about your R&D plans — and let’s make sure your claim stands up to HMRC scrutiny.