Overview
The assessment has four stages. 1. Knowledge bank: we collect the small number of data points needed to triage eligibility. 2. Scoring signals: we compute per-relief eligibility scores against a rules-based rubric derived from HMRC guidance. 3. Indicative verdict: we produce a plain-English view of whether each relief is likely, possible, or unlikely, with an indicative range for potential claim value where relevant. 4. Human review: a person reviews every output before any specialist introduction is made. Nothing is automated end-to-end.
This methodology covers the three reliefs we assess: R&D Tax Credits (merged scheme or ERIS), Capital Allowances (including Structures and Buildings Allowances), and Land Remediation Relief. Other reliefs are out of scope; if an assessment surfaces something we do not cover, we say so and recommend a route.
Stage 1: knowledge bank
The knowledge bank is the structured set of data points we collect at assessment. For most companies this is a short list, and we prefer to keep it short. The inputs are these. Company registration (Companies House number and registered office, which we cross-check against the public register). Trading sector (SIC code), which gives the initial prior for claim likelihood, per HMRC statistics. Accounting year end and last filed accounts period. Headcount band. Approximate annual R&D-adjacent spend (if known), or the activities that might qualify. Property position: owner-occupier, tenant, recent fit-out spend, contaminated land history. Any current or prior R&D claim history. Any open HMRC enquiry.
We do not ask for information we do not need, and we do not store information beyond what is required to run the assessment and make the introduction. Data handling is covered in our privacy policy.
Stage 2: scoring signals
Signals are computed per relief. The R&D eligibility signal considers sector prior (from HMRC statistics), headcount and staff intensity, described activities against the advance-in-science-or-technology test, any grant interaction (Innovate UK, Horizon Europe, regional innovation grants), and the company's current loss-making or profit-making position. For loss-making companies, the signal also considers the 30 percent R&D intensity threshold that separates the merged scheme from ERIS.
The Capital Allowances signal considers property tenure, recent fit-out spend, whether a prior capital allowances claim has been made, and whether the company has a fixed asset register that can be reviewed. The Land Remediation Relief signal considers acquisition of contaminated or long-derelict land, the nature of the contamination, and the scale of remediation works undertaken or planned.
Each signal is converted to a plain-English band: likely, possible, unlikely. We do not publish a black-box score and we do not overclaim. Where the inputs are insufficient to form a view, the signal is "needs more information" and the indicative verdict flags the missing input.
Stage 3: indicative verdict
The indicative verdict is a written summary returned to the claimant, not a formal report. It contains three things. First, a per-relief verdict: the plain-English band from the signal, with a one-sentence explanation. Second, an indicative value range for any relief rated "likely", derived from HMRC sector averages and the company's approximate spend. Third, a recommended next step: for "likely" reliefs, an introduction to an HMRC-registered specialist matched to the sector; for "possible" reliefs, a specific question set that would let us sharpen the view; for "unlikely" reliefs, a clear statement of why.
Indicative value ranges are exactly that: indicative. They are produced from public HMRC sector statistics and a small set of assumptions about the claimant's spend profile. They are not a valuation of the claim. The actual claim value is determined by the specialist firm that takes the engagement forward, after detailed cost analysis and technical narrative preparation, and is ultimately subject to HMRC acceptance. We repeat this in the verdict itself to avoid confusion.
Stage 4: human review
No assessment is sent to a claimant, and no specialist introduction is made, without a human review step. The review checks three things. Does the indicative verdict match the evidence in the knowledge bank? Are there any signals the scoring rubric has missed or misweighted? Is the specialist firm we are proposing to introduce the claimant to the right match for this sector and claim profile?
Where the human reviewer disagrees with the automated signal, the human view overrides. Where the reviewer is uncertain, the assessment is re-run with additional inputs, or flagged for a conversation with the claimant before a verdict is shared. This step is the reason we do not claim to be faster than the rest of the market; we would rather get the verdict right than get it fast.
Rules source
The scoring rubric is derived from published HMRC guidance and regularly updated. Key reference points include CIRD (the HMRC R&D manual), the Additional Information Form guidance (from August 2023), the Capital Allowances Manual, the Corporation Tax Act 2009 provisions on Land Remediation Relief, and HMRC's annual Research and Development Tax Credits Statistics bulletin. When HMRC guidance changes, we update the rubric within ten working days, re-run any active assessments against the new rules, and contact affected claimants if the verdict changes materially.
Limitations
The assessment has limitations, which we are explicit about. It is not a substitute for a full claim preparation. It does not produce the technical narrative, cost schedule or Additional Information Form that a specialist will prepare. It does not bind the specialist firm to any particular claim value. It is not regulated advice. It cannot identify edge cases that need bespoke tax counsel (for example, novel grant interaction, international group transfer pricing, or historic claim amendment).
Where an assessment surfaces an edge case, the indicative verdict recommends a specialist with depth in that area, rather than the generalist best-fit. Where the edge case is outside the scope of our network, we say so and recommend that the claimant seek bespoke advice directly.
Auditability
Every assessment is auditable. The inputs captured at the knowledge-bank stage, the signals produced at the scoring stage, the indicative verdict, and the reviewer's notes are retained in a structured form. If a claimant later asks why a particular verdict was produced, or if a specialist firm needs to see the basis for an introduction, the trail is reproducible. This is particularly important under the compliance environment described in our statistics 2026 article.
See the Methodology in Action
The clearest way to understand our process is to run through it. A free Uplift Tax assessment takes ten minutes, returns an indicative verdict, and, if any relief is likely, introduces you to a sector-matched specialist.
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