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<p>A competent professional is someone suitably qualified or experienced in the field.
Having worked in a field or having an intelligent interest alone, does not make a
person a competent professional. They must have enough knowledge and experience relevant
to the qualifying project.</p><p> </p><p>The opinion of a competent professional should
set out:</p><ul><li>the depth of the competent professional’s knowledge and experience
in the relevant field</li></ul><ul><li>the current state of relevant knowledge in
the field</li><li>what the advance in science or technology being sought is</li></ul><ul><li>why
what is being sought is an advance in the field</li><li>how the advance relates to
knowledge, capability, or a mixture of the two.</li></ul><p>HMRC will give due weight
to an opinion offered by the company’s competent professional but further enquiry
may still be needed, especially where the opinion omits the required information,
as set out above.</p><p>HMRC are committed to adhering to the values set out in the
HMRC Charter and have a quality assurance programme to ensure consistency when applying
guidance.</p>
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