Frequently Asked Questions About R&D Tax Relief

Clear answers about preparing a UK R&D tax relief claim, understanding eligibility and organising supporting information.

Getting Started

1. Can I prepare my own R&D tax relief claim?

Yes. A UK company can prepare its own claim without appointing a specialist R&D tax advisor. It must still satisfy HMRC requirements and complete the Corporation Tax filing process. Plio helps prepare supporting technical and financial information.

2. Do I need an R&D tax advisor to use Plio?

No. Plio is designed for businesses preparing their claim information themselves. You can involve an accountant or specialist advisor for review or submission.

3. How does Plio make preparation easier?

Plio breaks preparation into guided steps, explains required information, supports technical evidence preparation with Lister AI and helps organise potentially qualifying expenditure.

4. Do I need to use Plio to manage my R&D projects?

No. Continue using existing accounting and project management systems and use relevant records to prepare claim information in Plio. If you need more, the Team plan adds R&D timesheets, and the Business plan adds project management, purchasing, Phase Gate, scheduling and budget control.

Learn more: R&D Tax Credits Guide.

R&D Eligibility

5. What types of R&D projects qualify?

Projects may qualify where they seek an advance in science or technology through resolving scientific or technological uncertainty. Eligibility depends on the actual technical work, not the industry or commercial success. Read the Eligibility Guide.

6. What is scientific or technological uncertainty?

Uncertainty about scientific possibility or technological feasibility, or how to achieve something in practice, that a competent professional could not readily resolve using existing knowledge.

7. Can unsuccessful R&D projects qualify?

Yes. A project may qualify even if it fails to achieve its intended advance, provided the relevant R&D criteria are met.

8. Can software development qualify?

Yes, but not all software development qualifies. Routine configuration, ordinary bug fixing and established methods are generally insufficient on their own. The work must involve qualifying advances and uncertainties.

Learn more: R&D Tax Relief Eligibility.

Lister AI

9. What is Lister AI?

Plio's AI assistant helps review technical explanations, identify potential uncertainties, compare relevant published research and highlight missing information.

10. Can Lister AI tell me whether my R&D qualifies?

It can help assess information against relevant criteria and identify areas needing review, but cannot certify eligibility or guarantee HMRC acceptance.

11. Does Lister AI replace a competent professional?

No. A competent professional's knowledge and explanation remain important to establish technical context and uncertainty. Lister AI supports preparation and review.

Qualifying Costs

12. What costs can I include?

Depending on the rules, qualifying costs may include certain staffing, contractor, externally provided worker, consumable, software, data and cloud computing expenditure. Read the Expenditure Guide.

13. How do I calculate employee R&D percentages?

Identify qualifying activities and estimate the proportion of relevant working time spent on them. Apply a reasonable, supportable percentage to eligible staffing costs and retain the calculation basis.

14. Do I need formal timesheets?

Timesheets can support an allocation, but other credible records may also substantiate time spent on qualifying activities. The method should be reasonable and explainable. The Plio Team plan lets your team record R&D time as supporting evidence.

15. Can contractor costs qualify?

Yes, in some circumstances. Rules depend on accounting period, who decided and planned the R&D, contractual arrangements and whether parties are connected.

Learn more: Qualifying R&D Expenditure.

Deadlines and Submission

16. What is the deadline for claiming?

For most standard periods of account, the deadline is 24 months after the period ends. Different rules apply to longer and some older periods. Read the Claim Deadlines Guide.

17. Do I need a Claim Notification Form?

Under rules applying before the announced 2027 removal, some companies must notify HMRC. On 28 October 2026, HMRC announced removal for claims made on or after 1 April 2027, subject to legislative changes. Check requirements applicable when claiming.

18. What is the Additional Information Form?

The AIF provides HMRC with supporting technical and financial details. It is currently required before submitting the Company Tax Return containing the claim. HMRC announced plans to simplify it from autumn 2027.

19. Does Plio submit the claim to HMRC?

No. Plio prepares supporting information. Your company or an authorised professional completes the HMRC filing separately.

20. Who is responsible for accuracy?

Your company remains responsible for the accuracy, completeness and supportability of its claim. Plio and Lister AI assist with preparation but do not guarantee eligibility, tax savings or HMRC acceptance.

Learn more: R&D Claim Deadlines.

Official references

• HMRC R&D claim guidance
• Government R&D definition
• HMRC qualifying R&D costs
• HMRC announced 2027 changes

General information, not advice specific to your company.