Typical Areas of R&D Activity

• Energy-efficient design, including passive ventilation, daylight optimisation and heat recovery systems.
• Modern methods of construction, modular and offsite fabrication, rapid assembly and reduced waste methodologies.
• Structural engineering innovation, complex load-bearing designs, novel materials and seismic resilience.
• Building Information Modelling (BIM), integration across disciplines, data synchronisation and workflow automation.
• Sustainable materials and processes, use of low-carbon concrete, recycled components and life-cycle performance testing.
• Environmental and acoustic performance, simulation, validation and compliance with demanding design standards.

Common Challenges

The distinction between routine design development and qualifying R&D can be difficult to evidence. Projects often involve collaboration across multiple disciplines and suppliers, making attribution and documentation complex.

• Boundary definition, clarifying where experimental development begins and standard design ends.
• Subcontracted activity, ensuring eligibility and correct ownership of R&D work across project teams.
• Evidence and record keeping, capturing technical decision-making and uncertainty within live project workflows.

How We Support You

• Partner-led reviews with architects, engineers and project managers to identify eligible R&D activity.
• Preparation of technical narratives aligned with HMRC’s interpretation of technological uncertainty.
• Financial analysis that maps qualifying costs across internal teams and subcontractors.
• Compliance with the Merged RDEC framework, including territorial and PAYE-based restrictions.
• Comprehensive enquiry defence and claim assurance included as standard.