What Is The Key To an R&D Claim for Architects?
The first stage in claiming R&D Tax relief in architecture is determining whether valid R&D is being performed and to assess which field of science or technology the claim would fall under. Completed projects that took place in the previous 2 financial years should also be looked at because claims can be made retrospectively for that period.
Architecture often combines multiple disciplines, where the design of a solution can incorporate social, environmental, political and aesthetic concerns as opportunities to build meaningful work. However, within the framework of the UK R&D tax legislation, we help our clients focus on the architectural engineering and technology aspects.
One of the key criteria in quantifying any R&D tax claim is in determining where the resolution of technological uncertainty occurs. As the starting point, we have found in many of our architects’ claims that this occurs through the imposition of unique constraints around what would otherwise normally be a standard solution.
This is often the result of environmental factors affecting the desired solution, such as thermal performance, structural characteristics, or specific materials and may subsequently require new and appreciably improved processes or solutions that will in turn qualify for the R&D relief.
It is also important that no non-qualifying activities are included within the claim and this is something that can often be challenging, as these are rarely tracked separately within a project, and therefore when making a case to HMRC as to why the work qualifies, we will work with you to ensure that only the eligible activities have been accurately costed and included in the claim.