Ensuring that the claims competent professionals accurately define the R&D start and end dates of the project is key to the robustness of the claim. In the vast majority of cases, the start and end of a project for R&D Tax purposes is different to the start and end of a project for your own business purposes.
"R&D begins when work to resolve the scientific or technological uncertainty begins. The uncertainty ends when that uncertainty is resolved or work to resolve it ceases. This means that work to identify the requirements for the process, material, device, product or service, where no scientific or technological questions are at issue, is not R&D."
"R&D ends when knowledge is codified in a form usable by a competent professional working in the field, or when a prototype or pilot plant with all the functional characteristics of the final process, material, device, product or service is produced."
" "Although the R&D for a process, material, device, product or service may have ended, new problems which involve scientific or technological uncertainty may emerge after it has been turned over to production or put into use. The resolution of these problems may require new R&D to be carried out. But there is a distinction to be drawn between such problems and routine fault fixing."
This definition is key to the robustness of your R&D tax credits claim and ensuring that correct claim costs are included.