How many qualifying R&D projects should be documented in the technical claim report?

The amount of detail you need to provide in your technical claim report is based on the total number of R&D projects your company has undertaken. Here are the guidelines:

• For 1 to 3 projects, full project details that match total qualifying expenditure.
• For 4 to 10 projects, full project details that reflect at least 50% of the total qualifying expenditure – a minimum of 3 projects is required.
• For 11 or more projects, full project details that reflect at least 50% of the total expenditure, with a minimum of 3 projects described — if your qualifying expenditure is split across multiple smaller projects, the 10 largest ones are required.