Definition
A competent professional is the person whose knowledge and experience is the reference point for assessing whether a project seeks an advance in science or technology and faces scientific or technological uncertainty. The BIS Guidelines specify that uncertainty exists where a solution is not readily deducible by a competent professional working in the field. The individual does not need formal academic qualifications but must have recognised experience such that their view is credible to HMRC.
How HMRC defines it
The concept is defined in paragraph 19 of the 2023 BIS Guidelines and elaborated at CIRD81300 and CIRD83200. HMRC specifies that routine graduate-level knowledge alone is generally insufficient and that the individual must have a track record of work in the field. The AIF requires that a named senior competent professional is identified for each claim.
Practical example
A lead software engineer with ten years of experience building production payment systems acts as the competent professional for an R&D claim on a novel fraud-detection algorithm. Her view that the technical approach was not readily deducible from published literature or standard industry practice supports the presence of scientific or technological uncertainty, a core requirement of the claim.