It’s not always clear whether an activity is R&D. For tax credit purposes R&D takes place ‘when a project seeks to achieve an advance in science or technology and resolve scientific or technological uncertainty’.
R&D is characterised by:
An advance in the overall knowledge in science or technology and work which might lead to breaking new ground or a technical advance i.e. making a product, process or service better by developing technology or science
The activity seeks to resolve scientific or technological uncertainty i.e. you face technical or scientific challenges during your development
Companies often think of R&D only being in traditional industries such as life sciences - R&D can be undertaken in almost any industry and the definition of R&D is deliberately wide ranging to ensure industries are not discriminated against.
The full definition of R&D can be found here.
Remember: Nifty R&D operates on a not eligible, no fee basis so get started now.