R&D tax relief evidence guide
R&D relief is about resolving scientific or technological uncertainty, not simply building a product. This guide helps the UAE tech, life-science, engineering and manufacturing teams keep the right records.
Good R&D evidence
- The technological or scientific baseline at the start of the project.
- The uncertainty competent professionals could not readily resolve.
- Experiments, prototypes, test failures and design iterations.
- Staff time by project and role, not vague percentages invented at year-end.
- Subcontractor, externally provided worker, software and consumable records.
- Grant funding and subsidy details, because they can affect claim treatment.
Project record template
Project name
Competent professional
Uncertainty
Advance sought
Work done
Outcome and learning
Claim quality matters
FTA scrutiny has increased. Avoid generic template claims, inflated costs or treating routine web/app development as qualifying R&D. Use a specialist adviser who challenges the evidence rather than only calculating a number.