How to write an R&D tax relief technical narrative

With HMRC’s new mandatory requirement for project descriptions on all submissions, we wanted to share our experiences to help others to write their best possible technical narratives.

A mockup of WhisperClaims Guide "How to write an R&D tax relief technical narrative"

What’s inside?

One of the hardest aspects of preparing claims for R&D tax relief is writing the technical narrative. 

This has become especially acute with the introduction of the Additional Information form in August 2023, which for the first time mandates the submission of technical information in support of an R&D tax relief claim.

You’ll get to learn what HMRC are looking for when you present the technical baseline, technical advance, technological uncertainties and technological resolutions—the key components of your claim. And of course you’ll also get to see how WhisperClaims can help you to navigate the complexities of the scheme.



This handy guide is packed with hints, tips and best practice. And if you’re interested in this subject matter, you might also enjoy our Guide to Identifying Eligible Clients.

A mockup of WhisperClaims Guide "How to write an R&D tax relief technical narrative"

Guide Author

Full Chapter List

  • Introduction 01
  • Technical baseline 02
  • Technical advance 07
  • Technological uncertainties 13
  • Technical resolutions 18
  • How WhisperClaims can help 23