Companies looking to claim R&D tax credits just got a new tool from HMRC: an interactive R&D activity checker that walks you through whether your project might qualify.

Released on September 30, 2025, you can now visit the government page and answer some straightforward questions about your project to get a clearer picture of your eligibility.

The tool doesn't change any rules or expand who can claim. It's built entirely on the existing guidelines, just presented as a series of manageable questions instead of dense guidance documents.

What is the new HMRC R&D eligibility tool?

The R&D eligibility tool is an interactive questionnaire from HMRC, similar to other government checkers. If you've ever sorted out something with the DVLA or calculated your Income Tax online, you'll recognise the format.

Many claimants struggle with certainty around whether their projects qualify. HMRC's tool removes some of that uncertainty. They state:

"If your answers in the tool are based on your project's facts and you can clearly support and explain them, we're unlikely to disagree that it involves R&D activities."

The checker guides you through the criteria. If you don't meet the requirements, it'll tell you. If you do, you can save your results.

The purpose is to help newcomers make solid, qualifying claims. It clarifies what information you need for a valid claim and points you toward relevant guidance for more detail.

What should you use HMRC's checker for?

People that are new to the R&D tax credit scheme or who want to sense check their understanding can use the R&D checker as an indicator that they’re on the right track.

The tool makes a complex set of rules more accessible by breaking them into questions. The guidelines in their original form are fairly dense and difficult to scan for the key eligibility points. HMRC’s tool doesn’t include all the nuance of the guidance but asks the big questions that help identify R&D.

Using this tool will help you spot gaps in your thinking or record-keeping before you submit a claim. Any questions you struggle to answer might highlight weak spots in your projects or areas where you need to gather more information.

Your results can provide some backing for your claim, showing you've done your due diligence and met HMRC's guidance by their own standards.

We recommend saving your positive results along with a brief answer for each question. This could prove useful if HMRC reviews your claim later.

What are the limitations of HMRC's checker?

It's important to remember that this tool doesn't change or reinterpret the existing guidelines. If you're already familiar with the guidance, you won't learn anything new here.

The results also won't "pre-approve" your claim. Even with a positive result, you still need to submit your evidence and rationale. HMRC may still question your claim and might disagree with how you've interpreted your activities.

Since the tool relies entirely on what you tell it, your answers matter. The outcome depends on whether you understand the questions and whether your answers are honest and complete.

Less clear-cut cases may need further research and possibly external review from a tax advisor. If you disagree with the tool's outcome, you can get a second opinion, though you risk losing your credit if HMRC ultimately disagrees.

If you’re unsure about your results, our free consultation can confirm your eligibility.

What to do after using the tool

First, save your result and keep a record of the reasoning and assumptions behind your answers. This will matter if your claim gets reviewed later.

If the tool suggests you don't qualify but you think otherwise, that's when a second opinion or deeper review makes sense.

If you're ready to start preparing your claim, you can use your answers and reasoning as the starting point for your Additional Information Form. You'll need input from your competent professional either way, so it's worth acting while that information is still fresh in everyone's mind.

Making your claim also means preparing your costing information alongside your technical documentation. There's quite a bit of data to pull together here: staff costs, subcontractors, software, consumables, potentially across multiple projects. Don't underestimate how long this takes.

New rules for first-time claimants

HMRC requires that first-time claimants, and those who haven't claimed in the last three years, submit an Advance Notification Form (ANF) within six months after the end of their accounting period if they plan to make an R&D claim.

Missing the ANF deadline will scupper your claim and you'll lose out on your R&D tax credit.

It's an annoying extra deadline for new claimants, but fortunately it's a fairly quick and straightforward process. You don't need to provide much detail about your projects at this stage – it's more of a notification exercise.

Even if you're not certain about your claim yet, it's worth submitting your ANF anyway. There's no penalty for filing an ANF and not claiming, but missing it when you do want to claim leaves you in a difficult position.

The benefit of a second opinion

If you're using this tool, there's a good chance you've got some questions about whether your project qualifies. If that's the case, you might find a free consultation useful.

At Myriad, we're happy to talk through R&D tax credits. We'll run through your projects and give you our honest view on eligibility. If there are areas giving you pause, it's worth discussing them in more detail.

Our reviews offer an independent check, where we can point out the strengths and weaknesses of your case. Our free consultations can work alongside HMRC's tool to give you added confidence.

Most people use the tool as an early filter rather than a substitute for expert review or thorough preparation.

We suggest you try the tool, get in touch for a free review, and plan your next steps carefully.

Book your free consultation here