R&D Tax Relief for Semiconductors & Photonics
Case study: Integrated Photonic Sensing
Explore how a UK photonics business could investigate a compact integrated photonic sensor robust to fabrication and temperature variation. Based on published scientific and technological research, this example demonstrates how Lister AI helps businesses evaluate technical uncertainties, identify gaps in supporting evidence and improve their R&D tax relief explanations through ten guided questions.
This is an illustrative scenario, not an actual company project or HMRC claim.
Lister AI — guided questions
What the R&D aim of the project is
We want to investigate a compact integrated photonic sensor robust to fabrication and temperature variation.
The objective is not yet tied to measurable technological criteria.
We aim to investigate a compact integrated photonic sensor robust to fabrication and temperature variation. Our proposed technical result is a sensor architecture with demonstrably improved discrimination of target signal from thermal and fabrication variation. We have not yet established that this outcome was readily achievable using existing methods.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Define measurable acceptance criteria and a competent professional’s assessment of why the intended capability exceeds routine adaptation. Attach dated requirements and a baseline comparison. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We want to investigate a compact integrated photonic sensor robust to fabrication and temperature variation. Specify the baseline performance and the proposed improvement using units, tolerances, operating conditions and an objective pass/fail criterion. Ask the technical lead to identify which parts of the work involve an unresolved capability rather than ordinary design, procurement or compliance. Retain the original specification and its approval date so later changes can be traced.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For the R&D aim, use this work to identify what the field had already achieved; specify a measurable capability not shown by the source, without assuming novelty. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
A review of the current state of knowledge
We have seen that integrated photonic sensors and waveguide resonators are established; resonance drift, fabrication tolerance and environmental cross-sensitivity remain design considerations.
The baseline needs a traceable comparison to the specific proposed work.
Integrated photonic sensors and waveguide resonators are established; resonance drift, fabrication tolerance and environmental cross-sensitivity remain design considerations. This published work establishes existing knowledge; it does not demonstrate that our fictional company has performed experiments. We must compare the publication’s scope and limitations with our own requirements.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Prepare a dated literature table: author, year, institution, method, demonstrated capability, limitation, and the exact gap relevant to this project. Cite the source directly: NIST Photonics and Optomechanics research (ongoing). For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We have seen that integrated photonic sensors and waveguide resonators are established; resonance drift, fabrication tolerance and environmental cross-sensitivity remain design considerations. For every cited paper, distinguish the authors' demonstrated results from their stated limitations; do not infer that a published limitation automatically applies to this project. Record the publication date relative to the project start, the relevant experimental conditions and the nearest comparable method. Ask a competent professional to explain the remaining gap and attach the actual source passages or stable identifiers.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For current knowledge, record the publication date, experimental context, tested conditions and documented limitations. Compare these directly with the fictional project rather than asserting a research gap without evidence. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
How the project sought an advance in a qualifying area of science or technology
We hope to achieve a sensor architecture with demonstrably improved discrimination of target signal from thermal and fabrication variation.
An advance for the company is not necessarily an advance in the field.
The proposed advance is a sensor architecture with demonstrably improved discrimination of target signal from thermal and fabrication variation. We seek to establish this through systematic technical investigation, not merely a new product or routine implementation.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Explain the advance in overall science or technology, identify the nearest published approaches, and document why a competent professional could not readily deduce the result. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We hope to achieve a sensor architecture with demonstrably improved discrimination of target signal from thermal and fabrication variation. Describe the intended improvement as a testable capability, not as novelty to the company, cost reduction or a commercial advantage. Compare the target with the strongest available published method and explain which technical inference could not readily be made. State the experimental evidence that would support or refute the proposed advance, and identify any limits on generalising the result.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For the proposed advance, explain how the targeted capability would go beyond the methods demonstrated in the cited work. Do not equate a different product design with an advance in the field. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Describe exactly which uncertainties you need to resolve
We are unsure whether paired reference structures can suppress thermal drift without erasing target sensitivity.
The uncertainty needs technical boundaries and a competent professional’s rationale.
Two central uncertainties are: (1) whether paired reference structures can suppress thermal drift without erasing target sensitivity; and (2) whether performance remains repeatable across fabricated chips and packaging conditions. Their technological character remains to be substantiated against the baseline.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
For each uncertainty record the prior method, what was unknown, why established approaches were inadequate, a falsifiable test, and the competent professional’s explanation. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We are unsure whether paired reference structures can suppress thermal drift without erasing target sensitivity. Express each uncertainty as a question that can be answered through investigation, with boundary conditions and observable outcomes. Separate uncertainty about scientific or technological feasibility from uncertainty about budget, schedule, customer acceptance or supplier availability. Record what a competent professional knew at the outset, the alternatives considered and the evidence needed to resolve each question.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For uncertainty, isolate the unresolved technical question and contrast it with the published method’s demonstrated operating range and limitations. Obtain a competent professional’s explanation. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Describe what made it a project to resolve a specified uncertainty
We began because a baseline resonator cannot meet sensitivity and stability requirements simultaneously.
Commercial necessity or customisation alone is not qualifying R&D.
The investigation was proposed because a baseline resonator cannot meet sensitivity and stability requirements simultaneously. A customised solution alone would not be enough to show qualifying R&D.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Attach feasibility assessments and alternatives considered; distinguish routine configuration, commercial risk and scientific or technological uncertainty. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We began because a baseline resonator cannot meet sensitivity and stability requirements simultaneously. Reconstruct the decision to begin the investigation using dated feasibility notes, early calculations and the team's prior-knowledge review. Explain why straightforward application or adaptation of existing methods could not settle the issue. Identify the point where routine engineering ended and the experimental investigation began, and record the competent professional who made that judgement.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For the reason to undertake R&D, document why applying the published approach was not readily sufficient and which alternative approaches were considered before experimentation. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Describe the steps you plan to take to resolve them
We plan to simulate resonator response; fabricate test chips; sweep temperature; compare calibrated and uncalibrated outputs.
A sequence of tasks is insufficient unless it tests identified uncertainty.
The proposed work is to simulate resonator response; fabricate test chips; sweep temperature; compare calibrated and uncalibrated outputs. Each stage is intended to test a specific technical assumption rather than simply deliver the product.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Map each step to an uncertainty, a test or model, an acceptance threshold, a dated record, and a decision to continue, revise or stop. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We plan to simulate resonator response; fabricate test chips; sweep temperature; compare calibrated and uncalibrated outputs. For each proposed activity, name the hypothesis, variables to change, controls to hold constant, measurement method and decision criterion. Preserve failed iterations as well as promising ones, with versioned models, protocols and test data. Distinguish planned steps from completed work; update the sequence when the project changes instead of rewriting the original plan retrospectively.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For the planned steps, use the publication’s method or evaluation measures as a technical comparator, while documenting the business’s own test plan, controls and acceptance criteria. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
What difficulties are foreseen for the project
We anticipate process variation, coupling losses, thermal cross-sensitivity and packaging strain.
Foreseeable risks must be distinguished from technological uncertainty.
The foreseeable difficulties include process variation, coupling losses, thermal cross-sensitivity and packaging strain. Some are routine risks; the company must identify which are linked to uncertainty beyond established capability.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Separate engineering execution risks from unresolved scientific or technological questions; document the effect each may have on experimental validity. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We anticipate process variation, coupling losses, thermal cross-sensitivity and packaging strain. Rank the foreseen technical obstacles by their effect on interpreting experimental results, and describe a mitigation or diagnostic test for each. Distinguish predictable implementation problems from limitations of existing scientific or technological knowledge. Record assumptions, expected failure modes, equipment constraints and the observations that would indicate the underlying uncertainty remains unresolved.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For foreseeable difficulties, distinguish limitations described by the authors from risks specific to the business. Explain how each could affect the proposed capability. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Information about any major changes to the aims, or new uncertainties encountered while running the project
We might need to change the design.
A hypothetical design change cannot be represented as actual evidence.
Illustrative change scenario, NOT an actual project result: a revised cladding improves sensitivity but increases temperature dependence. This may require revisiting the original technical assumptions.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Replace this scenario with actual dated records. State the original assumption, new evidence, design change, and whether a new uncertainty genuinely arose. If none occurred, say so. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We might need to change the design. Use a dated change log to connect each unexpected observation to the original hypothesis and the resulting technical decision. Include the version of the design or protocol affected, the alternative explanation considered and the follow-up test proposed. Do not invent a new uncertainty merely to strengthen a claim; explicitly record 'none identified' if the actual project produced no new technological question.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For changes or newly discovered uncertainties, use the publication only as background; date and substantiate every actual design change or unexpected finding with company records. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
How the uncertainties and other challenges were overcome (or not)
We expect the design to improve.
An expected result is not a demonstrated resolution.
No project results have been supplied. The business would need to report detection limit, thermal drift, wafer-to-wafer variation and remaining uncertainty. It must explicitly state which uncertainties were resolved, partially resolved or remained open.
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Do not claim success or failure without results. Supply raw measurements, controls, repeatability, acceptance criteria, deviations and a competent professional’s conclusion. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We expect the design to improve. For every uncertainty, state separately whether it was resolved, partly resolved or unresolved and identify the test evidence behind that status. Include negative findings, measurement error, sample size or repeatability where relevant, and any difference between simulated and observed behaviour. Do not convert a proposed target into a claimed achievement; have the competent professional sign off the interpretation of actual records.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For outcomes, do not infer success from the publication. Compare the company’s actual measured results with the literature baseline, identify unresolved questions and report negative results. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Details of any patent applications filed, or how any resultant, identified intellectual property is to be protected
We may protect any new intellectual property.
IP filing is not an R&D eligibility test.
No patent assumed; assess any new optical layout against prior art
- Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020), Princeton University / IBM Thomas J. Watson Research Center, USA: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252
- Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021), University of California Berkeley / UCSF, USA: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3
Confirm the actual patent/application number and filing date if any. If none, say “No patent application filed”; explain any relevant confidentiality or other IP protection without suggesting that IP proves R&D eligibility. For the integrated photonic sensing investigation, relate this specifically to the business's stated issue: We may protect any new intellectual property. Separate an invention disclosure, an internal confidentiality decision and an actual patent filing; they are not interchangeable. If a filing exists, verify the application identifier, jurisdiction, date and the precise technical subject covered. If there is no filing or protectable result, state that plainly. Keep IP decisions distinct from the assessment of scientific or technological uncertainty and qualifying expenditure.
Published baseline: Adaptive thermal stabilization of an integrated photonic spectrometer using parasitic interference fringes (2020; Princeton University / IBM Thomas J. Watson Research Center, USA) — demonstrates existing integrated-photonic thermal-drift mitigation. Also compare Fully Integrated Electronic-Photonic Biosensor for Label-Free Molecular Sensing in Advanced Zero-Change CMOS-SOI Process (2021) — documents an existing integrated sensing architecture. For intellectual property, use the literature to check existing public disclosures and potential prior art; do not imply that a patent application was filed or that patentability has been established. Source: https://opg.optica.org/ol/abstract.cfm?uri=ol-45-12-3252; additional source: https://opg.optica.org/abstract.cfm?uri=CLEO_AT-2021-JM4D.3