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R&D Technical Narrative: Guidance on completing your subsequent claim on SeedLegals

Everything you need to complete your subsequent R&D claim on SeedLegals for a continuous project

Welcome back for your subsequent R&D Claim with SeedLegals, it is a pleasure to have you back. 

Before you start the workflow, we want to make sure that you are aware of HMRC’s expectations when you are doing an R&D Claim on a project you have claimed for in the past. It is completely understandable that a project runs over an accounting period but you need to show to HMRC that further development has occurred since your last claim. 

Below, you will find Guidance on the sections that you will need to update for your continuous project. 

Guidance on completing your subsequent claim for the same project

What is the scientific/technological advance are you trying to achieve through this project ? 

It is often the case that an R&D project carries over more than a year, and so the overall advance may remain the same. Nevertheless, HMRC is expecting to see further development being carried out from one year to the next. In line with this expectation, you need to highlight the developments that have been undertaken by your competent professionals and how such developments have represented an appreciable improvement to the industry. 

Review the current state of technology 

It may be so that the current state of technology hasn’t changed from one year to the next and therefore the section would remain unchanged. 

Nevertheless, please ensure that this section remains accurate and that if the current state of technology has changed, please ensure that you reflect that. Please also ensure that when you refer to the Unique Methods of your Project, that you also refer to the further developments that were done during this financial year. 

Provide a brief overview of the timeline for this project

Naturally, a new year means a new timeline - for this section, you need to refer to the milestones accomplished within this new period for your R&D claim. 

Scientific/Technological Uncertainties and their Resolution 

HMRC is expecting to see further developments and new developments generally would come with new uncertainties. If some previous challenges remained and were worked upon this year it is fine to keep those, as long as you relate them to this new claim period. 

Please ensure that you highlight clearly what the Technological Uncertainties were, why these were a challenge for your competent professionals and the efforts made by the competent professionals to solve the uncertainties encountered. 


As last time, please ensure that you have uploaded all of your expenses for this financial period. If you need a refresher on the categories that you can claim on, have a read of our Article here: Costs that qualify as R&D Expenditure


As last time, please ensure that you have uploaded your Annual Accounts (including descriptive P&L) and CT600. 

Need more help? Any further questions on your R&D claim - please hit the chat button!