R and D claims-The critical role of the Competent Technical Professional

When it comes to securing R&D tax relief through the RDEC scheme, one role stands out as absolutely critical — the Competent Professional.

HMRC defines this as someone with the right scientific or technological expertise who understands the current knowledge in their field. But in practice, their role goes far beyond this formal definition. They are the person who can explain the real technical uncertainties at the heart of a project — not simply whether the product was delivered, but why the solution wasn’t obvious, why existing knowledge was insufficient, and what specific challenges had to be overcome.

A strong Competent Professional combines technical mastery with clear communication. They must understand the “state of the art”, identify genuine scientific or technological uncertainty, and be able to describe the systematic experimentation and analysis required to resolve it. This includes documenting iterations, failures, and eventual breakthroughs — ensuring the R&D claim reflects genuine innovation rather than routine development.

What makes a strong Competent Professional?

Deep technical expertise in the relevant field of science or technology
Awareness of current knowledge so they can explain what the baseline is for the R&D
Clear communication skills to translate complex project details into simple language
Objective judgement to distinguish true R&D from routine problem-solving
Attention to detail in explaining the R&D journey accurately

In different industries, the role looks slightly different: a lead developer in software, a chief engineer in manufacturing, a principal scientist in life sciences, or a structural engineer in construction. Yet the underlying requirement is the same: the ability to apply deep expertise and articulate why a project involved genuine research and development.

Ultimately, the Competent Professional is the linchpin of the RDEC claim process. Without their judgement and insight, even legitimate innovation risks being overlooked or misunderstood by HMRC. With them, a business can confidently demonstrate its technical advances and secure the tax relief it deserves.

For help with Capital Allowance and Research and Development claims call Jaime on 07710, 423412 or email me at jaimelumsden@caadvisorysevices.co.uk