A Guide to Eligibility in Software (Part 2 of 2)


In Part 1 of this course, we reviewed HMRC’s guidance for software claimants and other related theory. But theory is only so useful to us when out in the field talking to real clients about their work.

Part 2 of the course is designed to give you some insight into the various scenarios that can crop up when dealing with software product companies, companies that commission software, and software development agencies.

Each has their own characteristics and quirks, and knowing what these are and how to deal with them can be hugely beneficial for your team when dealing with software claims.

Course Outcomes

After taking this course, you’ll be equipped to recognise the 11 common scenarios that arise with software claims. This will help you to manage clients’ expectations and to work out whether a claim ‘belongs’ to the company commissioning the work, or to the specialist subcontractor charged with building the system.


  • Unit 1: Context
  • Unit 2: Different Types of Software Companies
  • Unit 3: The Software Product Company (5 scenarios)
  • Unit 4: Companies Commissioning Software (3 scenarios)
  • Unit 5: Software Development Agency (3 scenarios)
  • Unit 6: Red Flags and Conclusion

Course overview

Ready to take the course?

Key topics from the course


Types of software companies

We start by defining the 3 types of software companies and how they can change as they mature.


Common Scenarios

We look at 11 scenarios across the 3 types of companies, to help you apply the theory from the last course.


Red flags for software claims

Lastly we discuss some of the most common red flags which indicate a software claim is high risk.

Our Membership

Interested in taking the training?

All our training courses are available to members of The R&D Community. Our monthly subscription includes video-based training courses with full reporting, assessments and oversight for your team.

We also have support services which can help you with tricky eligibility conversations, screening clients and all aspects of claims and enquiries.

14: Companies Commissioning Software - Scenario 1

Want to watch one of the course videos for free?

The course has modules on 3 different types of company, with several scenarios about each. This video is from Unit 4, about Companies Commissioning Software, and outlines one of 3 scenarios.

It’s one of the most common scenarios that advisors come across – where the company has commissioned a third party to develop the software for them, and that 3rd party has used established systems and practises to create a commercially new product.