Architecture firms are constantly balancing design ambition, technical performance, planning constraints, sustainability, buildability and client budgets. Where your practice is developing new design methods, improving building performance, overcoming technical uncertainty or creating better ways to deliver complex projects, you may be carrying out qualifying R&D. InnoFund helps architecture firms identify eligible activity, prepare compliant R&D Tax Credit claims and protect future innovation funding opportunities.
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Architecture is a highly innovative sector, but many firms do not recognise their work as R&D because it happens inside live client projects. Qualifying activity can arise where a practice goes beyond routine design and has to solve technical problems around sustainability, materials, structural performance, retrofit, accessibility, digital design, building physics or construction methodology.
This includes work across:
Qualifying architecture R&D can arise where a firm is not simply applying known design methods, but is testing, modelling or developing new technical approaches because the answer is uncertain.
Head of Compliance & Tax Disputes
A note from Simba
In architecture, R&D is often hidden within the design process. A project may look like a normal client commission, but beneath the surface the practice may have had to resolve uncertainty around structure, materials, thermal performance, acoustics, accessibility, energy use, conservation constraints or buildability.
This is where compliance matters. HMRC will not accept a claim simply because a design is creative, sustainable or complex. The claim must explain what technical advance was being sought, what uncertainty could not be readily solved by a competent professional, and what systematic work was carried out to resolve it.
Simba Mareverwa, InnoFund’s Head of Compliance and Tax Disputes, helps ensure claims are prepared with that level of care. With experience defending hundreds of R&D claims in HMRC enquiry, Simba’s role is to make sure architecture claims are not just commercially compelling, but robust, evidence-led and defensible.
Qualifying R&D
Architecture firms may qualify for R&D Tax Credits where they are seeking an advance in science or technology and have to overcome technical uncertainty to do so.
Architectural R&D can arise where a firm is developing new ways to improve energy efficiency, reduce embodied carbon or integrate renewable technologies into a building design. This may include testing new design approaches, materials, modelling methods or smart building systems where the outcome is technically uncertain.
Retrofitting existing, listed or heritage buildings can involve uncertainty around how to improve performance without damaging character, structure or compliance. R&D may arise where standard methods are not suitable and the practice has to develop new approaches to insulation, ventilation, accessibility, layout or building services integration.
Some projects require new structural approaches to overcome unusual site, load, material, planning or design constraints. Qualifying R&D may involve testing novel systems, developing bespoke design solutions or resolving uncertainty around how a structure will perform in practice.
Architecture firms may qualify where they are developing modular or prefabricated design methods to improve efficiency, reduce waste or solve assembly and transportation challenges. The R&D sits in the technical uncertainty around how the system can be designed, manufactured, moved and installed successfully.
BIM, parametric design, generative design and bespoke software workflows can support qualifying R&D where they are used to solve technical design problems, not just produce standard drawings. This may include developing new algorithms, workflows or modelling methods for complex forms, performance testing or coordination challenges.
Projects may qualify where the firm is developing new ways to improve sound insulation, reduce noise transfer, manage heat loss, prevent overheating or optimise building envelopes. R&D may arise where simulations, prototypes or testing are needed because standard solutions do not meet the project requirements.
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Non-Qualifying Work
Not every design project or creative improvement will qualify for R&D Tax Credits. The key question is whether the firm faced technical uncertainty that could not be readily solved by a competent professional.
Examples of work that may not qualify include:
Architecture projects often contain a mixture of qualifying and non-qualifying activity. A client commission may still include qualifying R&D if part of the project required investigation, testing or development to resolve a genuine technical uncertainty.
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Architecture firms may be able to claim relief on qualifying costs linked to eligible R&D projects, including:
The treatment of staff time, subcontracted technical work, client-funded projects, modelling software, cloud costs and prototype materials can be particularly important in architecture claims. InnoFund helps identify which costs are eligible and ensures the claim is built around the qualifying technical work, not just the wider commercial project.
HMRC is applying greater scrutiny to R&D Tax Credit claims, including claims from professional, scientific and technical businesses. Architecture firms should expect to explain the technical uncertainty clearly and show why the work went beyond routine design.
Common risk areas include:
Yes. Architecture firms can claim R&D Tax Credits where they are seeking an advance in science or technology and have to overcome technical uncertainty. This may include work around building performance, sustainability, materials, structure, retrofit, digital design, acoustics, thermal performance or construction methodology.
Sustainable architecture can qualify where the project involves technical uncertainty, not just the use of known green products or standard low-carbon design methods. For example, developing a new approach to energy performance, renewable integration, material use or building envelope design may be eligible if the solution was not readily available.
Yes. Retrofit and heritage projects can qualify where the firm has to develop new methods to improve performance, access, safety or usability while working within structural, conservation or planning constraints. The key is whether the technical solution required investigation, testing or development beyond normal professional practice.
BIM or parametric design may qualify where the firm is developing new workflows, algorithms, modelling methods or technical processes to solve a design or performance challenge. Routine use of BIM or standard design software is unlikely to qualify on its own.
Possibly, but this is a key risk area. If the R&D is carried out as part of a client contract, the contractual position, project funding and scheme rules need to be reviewed carefully. InnoFund can help assess whether the work can be claimed and under which treatment.
Useful evidence may include design iterations, technical drawings, BIM models, simulation outputs, meeting notes, test results, material comparisons, feasibility studies, correspondence with engineers or consultants, photographs, project timelines and explanations from the competent professionals involved.
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Why Us
Got a project you want to discuss? InnoFund helps separate routine delivery from genuine R&D so that claims are accurate, compliant and properly evidenced. Speak to our innovation funding experts today.
or call 020 4583 1267
