Software R&D tax credits
R&D tax credits for software companies
Software claims need a clear technical uncertainty, not just a feature roadmap or standard implementation work.
Start with the R&D tax credit calculator if you need a quick claim-value estimate before reading the detail.
Potentially relevant work
Algorithmic performance, data processing limits, system architecture constraints, integration uncertainty, and novel technical approaches can be worth reviewing when competent professionals could not readily solve them.
Weak claim signals
Routine UI work, ordinary CMS builds, configuration, bug fixing after release, and known integrations are harder to support unless they involve a deeper technological uncertainty.
Evidence to keep
Keep technical tickets, architecture notes, rejected approaches, prototypes, benchmarks, pull requests, sprint plans, and engineer time records tied to the specific uncertainty.
Important note
R&D tax relief depends on scheme rules, company facts, accounting periods, and HMRC evidence standards. Treat this page as research support, not tax advice.