Is it sufficient to use the index alone as a means of evaluation?

It is important that projects are evaluated and documented in line with HMRC guidelines. If the company is claiming up to three projects, it must include details for each one. If four or more projects are claimed, it should include all details of at least three to cover 50% or more of the total qualifying R&D costs.  For those projects that are not documented in applying these guidelines, we would recommend that the index is nevertheless used to provide supportive evidence for inclusion.