The GRDF Assessment Certification
The GRDF Assessment Certification (Assessment Certification) is the final stage of the GRDF Assessment Methodology and involves a structured certification process to ensure the claim meets HMRC’s compliance standards before it is submitted.
The Assessment Certification serves as an internal audit and ensures that each claim has been rigorously validated. By the time of submission, a GRDF-reviewed claim should have minimal risk of rejection or need for extensive clarification, as it will have been through multiple layers of scrutiny analogous to an audit.
Download Certificate of Assessment sample
Certification Measures
The Assessment Certification serves as an internal audit of the claim and includes the following measures:
Technical Review
A competent technical professional (or panel of experts) performs an independent review to confirm that each R&D project meets the definition of R&D (i.e. seeks an advance in science or technology and involves scientific or technological uncertainty). They verify that the narrative adequately demonstrates the advance and uncertainties per HMRC and DSIT guidelines.
Financial Compliance Check
A qualified tax professional reviews the financial aspects of the claim, verifying that all costs included are eligible, correctly categorised, and calculated in accordance with CTA 2009 and the applicable scheme rules (e.g. correct enhancement rates, caps, and restrictions have been applied).
Internal Quality Insurance
A compliance or audit officer conducts a final quality assurance review of the entire claim documentation (financial calculations and supporting evidence). This internal QA ensures consistency and completeness, catching any discrepancies or omissions that earlier reviews might have missed.
Senior Officer Approval
A director or other senior officer of the claimant company must formally sign off on the claim. This step confirms that the company’s management has reviewed the prepared claim and attests to its accuracy and completeness. Senior sign-off is often required by HMRC as part of good governance for claims.
Audit Readiness & Submission
All supporting evidence (such as project documentation, time records, invoices, technical papers, etc.) is compiled along with the formal claim documents (the company’s tax computations, CT600 and CT600L forms, the Additional Information Form, and the detailed R&D report). With certification complete, the claim is then approved for submission to HMRC. The company is prepared to promptly provide the compiled evidence in the event of any HMRC inquiry or compliance check after filing.
Certificate of Assessment
Grantica certifies that claimant has successfully undergone a comprehensive R&D tax relief claim assessment conducted by Grantica under the GRDF. We confirm that claimant has met the GRDF assessment standards and that their R&D claim has been prepared to the highest level of compliance and accuracy.
A Grantica certificate confirms that we have conducted an independent, structured assessment of claimant’s R&D claim based on the GRDF Assessment Methodology. It does not serve as an approval or guarantee of acceptance by HMRC, which retains the right to review and audit any claim. The claimant remains responsible for the accuracy of financial data and supporting evidence provided for the claim.
Certificate of Assessment sample
Recommended Expertise – Certifiers
Lead
Independent certifier (Senior expert or committee) with technical expertise and an understanding of UK R&D tax rules.
Rationale
The certifier’s role is to independently review and formally certify that the entire claim package complies with both GRDF Guidelines and HMRC requirements, ensuring all required steps have been completed satisfactorily.
Ideally, the certifier should hold relevant professional designations, such as Chartered Engineer (CEng), Chartered Scientist (CSci), or equivalent, which demonstrate their ability to assess scientific or technological advancements.
In addition, they should have a solid understanding of R&D tax relief rules in order to verify the assessor’s reasoning, confirming compliance. Independence remains a cornerstone of this role to guarantee objectivity, ensuring the certification is credible and thorough.
Support
Compliance/Audit Expert and Financial/Tax Expert to address specific technical or financial questions that may arise during review, ensuring the certifier has access to specialised input as necessary.
Grantica’s claim assessments are conducted and certified by licensed professionals in an Assessment Report.
Certification Measures
The Assessment Certification serves as an internal audit of the claim and includes the following measures:
Technical Review
A competent technical professional (or panel of experts) performs an independent review to confirm that each R&D project meets the definition of R&D (i.e. seeks an advance in science or technology and involves scientific or technological uncertainty). They verify that the narrative adequately demonstrates the advance and uncertainties per HMRC and DSIT guidelines.
Financial Compliance Check
A qualified tax professional reviews the financial aspects of the claim, verifying that all costs included are eligible, correctly categorised, and calculated in accordance with CTA 2009 and the applicable scheme rules (e.g. correct enhancement rates, caps, and restrictions have been applied).
Internal Quality Insurance
A compliance or audit officer conducts a final quality assurance review of the entire claim documentation (financial calculations and supporting evidence). This internal QA ensures consistency and completeness, catching any discrepancies or omissions that earlier reviews might have missed.
Senior Officer Approval
A director or other senior officer of the claimant company must formally sign off on the claim. This step confirms that the company’s management has reviewed the prepared claim and attests to its accuracy and completeness. Senior sign-off is often required by HMRC as part of good governance for claims.
Audit Readiness & Submission
All supporting evidence (such as project documentation, time records, invoices, technical papers, etc.) is compiled along with the formal claim documents (the company’s tax computations, CT600 and CT600L forms, the Additional Information Form, and the detailed R&D report). With certification complete, the claim is then approved for submission to HMRC. The company is prepared to promptly provide the compiled evidence in the event of any HMRC inquiry or compliance check after filing.
Certificate of Assessment
Grantica certifies that claimant has successfully undergone a comprehensive R&D tax relief claim assessment conducted by Grantica under the GRDF. We confirm that claimant has met the GRDF assessment standards and that their R&D claim has been prepared to the highest level of compliance and accuracy.
A Grantica certificate confirms that we have conducted an independent, structured assessment of claimant’s R&D claim based on the GRDF Assessment Methodology. It does not serve as an approval or guarantee of acceptance by HMRC, which retains the right to review and audit any claim. The claimant remains responsible for the accuracy of financial data and supporting evidence provided for the claim.
Certificate of Assessment sample
Recommended Expertise – Certifiers
Lead
Independent certifier (Senior expert or committee) with technical expertise and an understanding of UK R&D tax rules.
Rationale
The certifier’s role is to independently review and formally certify that the entire claim package complies with both GRDF Guidelines and HMRC requirements, ensuring all required steps have been completed satisfactorily.
Ideally, the certifier should hold relevant professional designations, such as Chartered Engineer (CEng), Chartered Scientist (CSci), or equivalent, which demonstrate their ability to assess scientific or technological advancements.
In addition, they should have a solid understanding of R&D tax relief rules in order to verify the assessor’s reasoning, confirming compliance. Independence remains a cornerstone of this role to guarantee objectivity, ensuring the certification is credible and thorough.
Support
Compliance/Audit Expert and Financial/Tax Expert to address specific technical or financial questions that may arise during review, ensuring the certifier has access to specialised input as necessary.
Grantica’s claim assessments are conducted and certified by licensed professionals in an Assessment Report.