Specialist furniture manufacturer: Unlocking additional R&D value through technical claim review and amendment

Overview

A specialist furniture manufacturer had successfully prepared and submitted its own R&D tax relief claims for eight consecutive years using internal processes.

Following a recommendation from an existing client, the company engaged Knight R&D to undertake a structured “health check” of its historic claims. The objective was to assess legislative compliance, evaluate the technical robustness of prior submissions, and determine whether additional qualifying value had been overlooked.

The Legislative Context

Under current R&D legislation, claims must clearly evidence technological uncertainty and advancement on a year-by-year basis. Reusing generic technical narratives across multiple accounting periods risks failing to reflect the evolving nature of innovation and can weaken the defensibility of a submission.

In addition, connected externally provided workers (EPWs) may qualify under specific cost rules — but are frequently omitted where claim preparation lacks detailed cost analysis.

The Review Challenge

Our review identified two key areas of risk and opportunity.

First, the company had been reusing largely generic technical descriptions across multiple years, with limited differentiation between individual project phases or evolving technological challenges. This approach did not adequately capture how R&D activities had changed or progressed year to year.

Second, qualifying expenditure relating to connected externally provided workers involved in the R&D process had not been included within prior claims.

Both issues required careful technical and financial reassessment to ensure compliance while identifying legitimate additional value.

Knight R&D’s Approach

We began with a structured workshop to revisit the company’s projects in detail, helping the team articulate the specific technological uncertainties encountered in each accounting period.

Using information gathered during the session and subsequent follow-up discussions, we prepared revised, year-specific technical narratives that clearly evidenced advancement in line with BEIS guidelines.

In parallel, we conducted a detailed cost review and identified connected externally provided workers who had materially contributed to qualifying R&D activities. We liaised directly with the connected parties to assess relevant expenditure and quantify their contribution accurately.

The process was intentionally streamlined. Through a focused workshop, targeted follow-up calls, and user-friendly templates, we were able to complete a comprehensive reassessment with minimal disruption to the client’s internal team.

The Outcome

The amended submission secured an additional tax benefit of over £100,000 for the prior year.

Beyond the financial uplift, the engagement strengthened the company’s R&D documentation processes, enhanced the technical defensibility of future claims, and provided greater clarity around cost treatment and legislative interpretation.

Following the successful review, the company appointed Knight R&D to manage its ongoing R&D tax relief claims.

Why It matters

Even long-standing claimants can inadvertently underclaim or weaken the robustness of their submissions.

A structured technical and financial review can uncover overlooked qualifying activity, ensure compliance with evolving guidance, and strengthen the defensibility of future claims — often with limited internal time investment.