The Grantica R&D Framework 2.0
The Grantica R&D Framework 2.0 (GRDF 2.0) outlines the eight-step assessment process that underpins GRDF. Each step represents a key phase in the preparation and assessment of an R&D tax relief claim on behalf of a claimant company, from gathering information through to submission.
GRDF 2.0 follows a structured eight-step methodology to conduct a comprehensive pre-assessment of R&D tax relief claims.
Download GRDF 2.0
The Eight-Step Process
STEP 1: GATHER INFORMATION ON THE COMPANY
Confirm the Claimant’s identity, eligibility, and foundational compliance prerequisites (e.g. UK registration, going concern status, SME or large classification, etc.).
STEP 2: REVIEW QUALIFYING PROJECTS – TECHNICAL DEEP DIVE
Examine the Claimant’s R&D projects in detail to ensure they meet the definition of R&D (scientific/technological advancement and uncertainty) and are within a field of science or technology.
STEP 3: ASSESS THE TIME AND R&D BOUNDARIES
Define the scope and timeframe of the Claimant’s R&D activities, making sure to include only qualifying work and to establish clear start and end points for each project’s R&D phase.
STEP 4: NARROW DOWN THE COSTS
Identify and categorise the costs that are potentially eligible for relief, ensuring they fall into HMRC’s permitted categories and adhere to any restrictions (e.g. subcontractor cost limits, excluded activities).
STEP 5: TABULATE THE RESULTS
Calculate the financial aspects of the claim, preparing a comprehensive summary of qualifying expenditures, applying the correct enhancement rates or credits, and reconciling these figures to the Claimant’s accounts and tax return.
STEP 6: INTERNAL REVIEW
Perform an internal check of the assembled claim (both technical and financial parts) by a qualified team member who was not directly involved in preparing that part, to verify completeness and compliance before external certification.
STEP 7: CERTIFY THE ASSESSMENT
Have the full claim package independently reviewed and formally certified by a designated certifier (senior expert or committee) who confirms that all required steps have been satisfactorily completed and that the claim meets the GRDF Guidelines and HMRC requirements.
STEP 8: APPROVE FOR SUBMISSION
Obtain final approval from the Claimant’s key stakeholders (e.g., director sign-off) and prepare the claim for submission to HMRC, ensuring that all necessary documentation and sign-offs are in place.
GRDF 2.0
The Eight-Step Process
STEP 1: GATHER INFORMATION ON THE COMPANY
Confirm the Claimant’s identity, eligibility, and foundational compliance prerequisites (e.g. UK registration, going concern status, SME or large classification, etc.).
STEP 2: REVIEW QUALIFYING PROJECTS – TECHNICAL DEEP DIVE
Examine the Claimant’s R&D projects in detail to ensure they meet the definition of R&D (scientific/technological advancement and uncertainty) and are within a field of science or technology.
STEP 3: ASSESS THE TIME AND R&D BOUNDARIES
Define the scope and timeframe of the Claimant’s R&D activities, making sure to include only qualifying work and to establish clear start and end points for each project’s R&D phase.
STEP 4: NARROW DOWN THE COSTS
Identify and categorise the costs that are potentially eligible for relief, ensuring they fall into HMRC’s permitted categories and adhere to any restrictions (e.g. subcontractor cost limits, excluded activities).
STEP 5: TABULATE THE RESULTS
Calculate the financial aspects of the claim, preparing a comprehensive summary of qualifying expenditures, applying the correct enhancement rates or credits, and reconciling these figures to the Claimant’s accounts and tax return.
STEP 6: INTERNAL REVIEW
Perform an internal check of the assembled claim (both technical and financial parts) by a qualified team member who was not directly involved in preparing that part, to verify completeness and compliance before external certification.
STEP 7: CERTIFY THE ASSESSMENT
Have the full claim package independently reviewed and formally certified by a designated certifier (senior expert or committee) who confirms that all required steps have been satisfactorily completed and that the claim meets the GRDF Guidelines and HMRC requirements.
STEP 8: APPROVE FOR SUBMISSION
Obtain final approval from the Claimant’s key stakeholders (e.g., director sign-off) and prepare the claim for submission to HMRC, ensuring that all necessary documentation and sign-offs are in place.
GRDF 2.0