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Internal review standards before submission
A perspective from the Knight R&D team
At Knight R&D, submission is not treated as a final administrative step. It is the outcome of careful preparation, discussion with the client and internal review.
A well-supported R&D claim has always required more than identifying possible qualifying activity. It must explain the client’s position clearly, apply the relevant criteria consistently and connect the technical account with the supporting financial information.
Our internal review process is designed around a straightforward principle: every claim should be prepared on the basis that its technical and legislative reasoning may need to be understood by someone who was not involved in the project.
Reviewing against the legislative framework
Before submission, the draft claim is reviewed against the relevant legislation and the official guidelines on the meaning of R&D for tax purposes. The review considers whether the client’s position on the advance sought, the scientific or technological uncertainties faced and the work undertaken to address them has been explained clearly.
The technical judgement remains with the client’s competent professionals. Our role is to challenge the clarity and completeness of the explanation, help the client understand the relevant tests and identify where further information or clarification may be needed.
We also consider whether the narrative reflects the technical work rather than relying on a broad description of the wider commercial project. If an important point remains unclear, it is returned for further discussion before the claim is finalised.
Aligning the technical and financial information
The technical explanation and the supporting cost information should present a consistent account of the claim. During internal review, we consider whether the expenditure included can be linked to the activities identified by the client and whether the basis of any allocation has been explained.
Where the financial schedules and technical account do not align, the position is clarified with the client before submission. The numbers should follow the supported technical position, not determine it.
Separating qualifying and non-qualifying activity
A commercial project can contain both qualifying and non-qualifying work. Our review checks that the boundaries have been considered and that routine production, standard implementation, commercial activity and other work outside the R&D definition have not been included without an appropriate basis.
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How Knight R&D can help
Contact us to arrange an initial no-obligation consultation to find out how Knight can assist with your next claim or add value to your existing claim process.