Explore topics, frameworks, and practical guidance
Short, technical notes on the merged scheme, defensible methodologies, and evidence expectations — written for CFOs, founders, and technical leads who want clarity without the noise.
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Merged scheme & compliance
How to frame qualifying activity, align AIF disclosures, and keep claims clear and consistent as HMRC processes evolve.
Claim methodology & cost categories
Practical guidance on apportionments, subcontractors, EPWs, overseas restrictions, and how to evidence assumptions properly.
Sector insights
Eligibility patterns and evidence expectations across Software & IT, MarTech, Engineering, Life Sciences, and more.
First merged-scheme claim: the 8 things to get right
A practical checklist to keep your narrative, AIF, and cost logic aligned — and reduce avoidable processing queries.
Presenting the credit in accounts & tax comp
How to show the gross credit clearly (and consistently) so processing doesn’t stall for avoidable presentation reasons.
Subcontractors, EPWs & overseas work: what trips claims up
Eligibility, contracts, location restrictions, and how to evidence your rationale cleanly under the merged scheme.
MarTech claims: separating signal from noise
How to distinguish genuine technical uncertainty from BAU optimisation — and evidence experimentation credibly.
Software eligibility: beyond the myths
What actually qualifies in software, where claims commonly overreach, and what evidence HMRC expects to see.
Engineering: prototyping boundaries & iteration
How to map iterative build-test-learn cycles to uncertainty — and draw the line between R&D and delivery.
Staying enquiry-ready (without the drama)
A calm, lightweight evidence rhythm that keeps claims consistent year-round — without over-engineering the process.
Life Sciences: evidence expectations in practice
What “good” looks like for lab/experimental evidence and how to translate it into a clear, defensible R&D narrative.
Cost categories: what to include & how to justify
How to map costs to qualifying activity, handle mixed roles, and keep assumptions simple and explainable.
AIF & disclosures: making it coherent
Practical guidance to keep your AIF, report, and tax comp aligned — and avoid internal inconsistencies.
HMRC processing trends: what we’re seeing
Common processing delays, typical follow-ups, and how to pre-empt them with clearer presentation and evidence.
Scoping projects without reverse-engineering timesheets
Put qualifying activity first: build the narrative and methodology, then map costs in a defensible way.
Sector insights roundup
Patterns we see across sectors — what qualifies, what doesn’t, and how strong evidence tends to be structured.
Evidence packs: what good looks like
A practical blueprint for assembling narrative, decision trail, and artefacts so the claim reads clearly and consistently.
Apportionments: what is defensible
Set assumptions you can explain, map costs to work-packages, and evidence rationale without forcing timesheets to fit.
Prefer a partner review of your draft claim before filing?
If you’re preparing your first merged-scheme submission, we can review your draft narrative and AIF logic for clarity and consistency, and share practical refinements that support smooth processing.