Case study

R&D Tax Relief for Engineering Companies

Case study: Predictive Modelling with Uncertain Physical Inputs

An example of how Lister prepares R&D tax relief evidence for an engineering project.

Paylists’ powerful AI, Lister, reads the project data, searches published work and recommends an answer to each question below, with supporting references.

How Lister prepared these answers
  1. 01Reads project dataStages, timesheets, costs, tests and documents recorded in Paylists.
  2. 02Searches published workOpenAlex, Europe PMC, PubMed, arXiv, Crossref, OSTI, NASA NTRS, NIST and other sources.
  3. 03Recommends answersEach answer is supported by references for your team and R&D tax advisor to review.
Main question

What the R&D aim of the project is

  1. Lister recommended answer

    To develop an engineering model that remains sufficiently predictive outside the experimental data used to calibrate it.

Main question

Scientific or technological uncertainty

  1. 01

    Describe exactly which uncertainties you need to resolve

    Lister recommended answer

    Whether uncertain material properties, boundary conditions, model assumptions, numerical approximations and measurement error can be controlled sufficiently to achieve the required predictive accuracy.

  2. 02

    Describe what made it a project to resolve a specified uncertainty

    Lister recommended answer

    Simulation methods existed, but a calibrated model does not necessarily remain predictive under new operating conditions.

  3. 03

    Describe the steps you plan to take to resolve them

    Lister recommended answer

    Develop model variants, quantify parameter uncertainty, calibrate against one dataset and independently validate against unseen physical experiments.

  4. 04

    What difficulties are foreseen for the project

    Lister recommended answer

    Several combinations of parameters may reproduce calibration data while producing different predictions outside the calibration envelope.

  5. 05

    Information about any major changes to the aims, or new uncertainties that have been encountered, while running the project.

    Lister recommended answer

    Validation may reveal model-form error that cannot be solved by recalibrating parameters and requires changing the underlying model structure.

  6. 06

    How the uncertainties and other challenges were overcome (or not).

    Lister recommended answer

    Alternative model formulations would be tested, followed by a frozen independent validation.

Main question

An advance in science or technology

  1. 01

    A review of the current state of knowledge

    Lister recommended answer

    NIST research had documented substantial uncertainty arising from model form, unknown parameters and measurement error in manufacturing simulation.

  2. 02

    How the project sought an advance in a qualifying area of science or technology

    Lister recommended answer

    The project sought validated predictive capability rather than a simulation that merely fits known data.

Outcome

Result, conclusion and evidence

Result

The final model met the prediction-error requirement across the defined validation envelope.

Conclusion

The advance must be assessed from independent predictive performance, not calibration fit.

Evidence still needed

Model versions, calibration data, validation data, measurement uncertainty, parameter distributions and sensitivity analyses.

References

Supporting references

  1. NIST — Identifying uncertainty in LPBF models.

    nist.gov ↗
  2. NIST — review of model inaccuracy and parameter uncertainty.

    nist.gov ↗
  3. NIST — quantifying uncertainty in LPBF models.

    nist.gov ↗

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