What R&D records should we keep?

What records should you keep?

The following documents are regularly used for substantiating R&D claims:

  • Staff time sheets (although it recognised that many small companies do not do this, we recommend you do when claiming R&D) 
  • Notes from team meetings relating to the R&D project
  • Business plans, information memorandums, investor pitch decks
  • Collection of material from background research and scoping
  • Technical documents, including the results of testing on the product, idea or service
  • Notes and updated records which track the progress of your R&D project
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