Supreme Operating System → Vertical #13 — rnd.law
Vertical #13 of 15
Pre-Build · Q2 2027 Launch

rnd.law

AI R&D tax credit claim preparation · RDEC above-the-line credit · grant discovery · India QA review · accountant white-label
£53k
Avg SME R&D claim
5%
Fee vs 10–15% specialists
78%
OS reuse
£577k
Y1 revenue target
80×
Return multiple

The play in one line

AI identifies qualifying R&D activity, drafts the technical narrative, compiles the expenditure schedule, and submits the RDEC claim — at 5% or £2,500 flat vs. 10–15% charged by specialist advisers. Grant discovery subscription (£29/mo) is the retention layer between annual claims. Distributed D2C and white-labelled through the accountant channel. accounts.law identifies R&D-active companies and refers automatically. Supreme Capital provides an R&D loan advance against the pending claim.

2026/27 R&D relief rates
RDEC (all companies from Apr 2024)
Above-the-line credit rate20%
Net benefit (after 25% CT)15%
Replaces SME additional deductionApr 2024
Enhanced RDEC (R&D intensive SMEs)
Credit rate27%
Threshold: R&D spend / total costs>30%
Loss-making SMEs onlyYes
rnd.law fee model
Success fee (D2C)5%
Flat fee option£2,500
Accountant white-label£299/mo
Grant discovery
Subscription£29/mo
Sources: Innovate UK, UKRI, SEISSLive
Refresh cadenceWeekly Monday
Strategy & specification
Context

CLAUDE.md

Session context — market, products, rules, cross-references. Read first in any Claude session.

Strategy

Strategy

Full thesis · RDEC transition Apr 2024 · accountant channel · grant discovery retention · fee model

Architecture

Tech Reuse Blueprint

78% OS reuse proof · snap-tool mapping · £7,200 build cost breakdown · 80× return multiple

Product

Product Spec

User journeys · qualifying activity assessment · technical narrative AI · expenditure schedule · HMRC submission

Technical

Developer Spec

Full API spec · database schema · claim engine · RDEC calculation · India QA gate · grant discovery

Execution

Build Plan

6-week sprint · task grid · HMRC R&D API credentials · Innovate UK API · risk register

Marketing

Landing Page

Consumer-facing site · £53k average claim · fee comparison · grant discovery · accountant partner CTA

Handoff

Developer Pack

Complete developer handoff · file inventory · RDEC rates · claim flow · India QA gate · onboarding checklist

Runtime (n8n workflows)
Runtime (document templates)
Runtime (deployment)
🐳Dockerfile — Node 20 Alpine + Chromium (claim PDF generation)Done
🚂railway.json — eu-west · app.rnd.law · 2 replicas prodDone
🔑.env.example — HMRC · Innovate UK · CH API · DocuSign · StripeKey
Cross-references
accounts.law — identifies R&D-active companies · auto-refers to rnd.law
Supreme Capital — R&D loan advance against pending HMRC claim
India QA — every claim reviewed before HMRC submission (£53k avg — no exceptions)
Accountant channel — white-label at £299/mo · accountants earn margin on client claims