HMRC have mentioned the following examples of software projects that wouldn’t qualify in their opinion:
“Some software applications or components of applications will normally follow established methodologies and not involve scientific or technological uncertainties and so not qualify as R&D, examples are:
- The handling of interactions with users. This covers areas such as development of data entry procedures and user interfaces.
- The visual presentation of information to users.
- Creating software that replicates an established paper procedure, possibly building in best practices. The fact that a previously manual task has been automated does not by itself make it R&D.
- The assembling, carrying out routine operations on, and the presenting of, data.
- Using standard methods of encryption, security verification and data integrity testing.
- Creation of websites or software using tools designed for that purpose.
However where these contribute directly to a larger R&D project they would not be excluded from the larger project.”