Digital Novel Assets (DNA)

Digital Novel Assets (DNA) helps innovative companies identify and capture the value of intellectual property created through R&D, including software, algorithms, technical know-how, processes, designs, products and systems.

We assess whether the asset can be clearly defined, evidenced, owned or controlled, reliably costed and linked to future economic benefit. Supporting evidence can be securely archived and digitally timestamped to strengthen verification and protection.

It complements R&D tax relief. The claim rewards development cost, DNA captures the asset value created.