The tool is designed to help businesses gauge whether their project meets the criteria to qualify as research and development (R&D) for tax purposes before they submit a claim.

It is similar to the IR35 CEST tool with a selection of questions which need to be answered to assess eligibility of the research work, but the depth of information required is fairly detailed.

HMRC stressed that a ‘competent professional’ would have to provide some of the more detailed information.

It is aimed at first time claimants, businesses with limited experience in R&D tax relief, companies with limited experience or knowledge of the tax relief or anyone unsure whether their project qualifies or needs additional support.