Our challenge
New rules, thousands of contracts, complex claims
The approach
AI-powered analysis of contract data
The outcome
Scalable framework for ongoing R&D relief
New Research and Development (R&D) tax rules created complexity for Syngenta. We used AI to turn thousands of contracts into a clear, repeatable claims approach.
Setting the scene
A world-leading life sciences company, Syngenta offers scientific expertise through advanced products and technologies to support sustainable agricultural practices globally. In the UK, it employs 2,000 people in life science research, advanced manufacturing and market deployment across six sites.
Recent changes to the UK's R&D tax credit regime presented a significant opportunity for Syngenta to claim relief on contracted-out R&D expenditure.
Making the most of this opportunity meant navigating complex new overseas rules and identifying a methodology HMRC could accept to determine qualifying expenditure across thousands of individual contracts worth millions of pounds annually.
Our work
Rather than attempting to review all of these contracts individually, we developed a targeted, technology-led approach. Working alongside Syngenta's tax, procurement and scientific teams, we first mapped the landscape of R&D activities across the business to identify the most appropriate division to examine in detail.
Using Harvey, our AI-powered legal and professional services platform, we analysed 25 statements of work across Syngenta's five key vendors. This enabled us to rapidly identify patterns in contracting arrangements, classify expenditure types, and build a robust framework for extrapolating qualifying spend across the wider contract population.
The result was an evidence-based methodology, developed to align with HMRC’s expectations. This was achieved by proactively engaging with HMRC throughout, outlining both our approach and our findings. This open dialogue ensured that Syngenta’s claim was built on a clear evidence base and repeatable for future claims – providing a more certain and timelier approach to R&D claims.
"PwC’s blend of tax expertise and technology helped us build a clear, repeatable solution for the future.”
Sarah Carter
UK & Ireland, Benelux & Nordics Tax Manager
The impact
Our AI-led approach delivered significant time and cost savings compared with a manual review of thousands of contracts. It also helped our specialists focus their judgement where it mattered most - quickly identifying areas of ambiguity, interpreting the evidence and providing timely, targeted insights to Syngenta.
By developing reusable prompts and a structured analytical framework, we created a repeatable way for them to assess future claims, reduce manual review and support discussions with HMRC using clear evidence. The foundations are now in place for a scalable, technology-enabled process that Syngenta can rely on for future accounting periods, as the rules become more established.
Contact us
