Eligible activities flowchart (Work out if you could get the R&D tax credit)

Eligible activities flowchart

Question 1
Does your R&D include activity that: is planned and directed towards a required purpose, and follows a logical progression involving hypothesis, experimentation, observation and evaluation?	If you answered Yes then go to Question 2.	If you answered No then this activity is not eligible for the R&D tax credit*.
Question 2
Does this R&D activity either: seek to achieve an advance in science or technology through resolving scientific or technological uncertainty? involve an appreciable element of novelty?	If you answered Yes then you may have eligible R&D activity*.	If you answered No then this activity is not eligible for the R&D tax credit*.

*To find out more, check the detailed R&D information or consult your professional advisor.

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