Definition
A scientific or technological advance is an appreciable improvement in the overall knowledge or capability of a field of science or technology, not merely a company's own knowledge. It is the positive objective of a qualifying R&D project under the BIS Guidelines. The advance may consist of a new product or process, or a significant improvement in an existing one. The test is met even if the advance is not ultimately achieved, provided the project genuinely sought it.
How HMRC defines it
HMRC's position is at CIRD81300 of the CIRD Manual, cross-referenced to paragraphs 6 to 11 of the 2023 BIS Guidelines. The overall knowledge test is emphasised in HMRC's Guidelines for Compliance GfC3. HMRC accepts that duplication of another party's proprietary advance still qualifies where the duplicating work itself faces uncertainty, provided the other advance is not readily available.
Practical example
A chemical company seeks to develop a catalyst that converts a waste stream into a useful product at commercial scale. Published literature suggests possibility at laboratory scale but no scaled process exists. The company's project seeks an advance in chemical engineering knowledge in how to run such a reaction at scale. The test is met, subject to the uncertainty and competent professional criteria.