The recent advancements achieved in the development of a fluid-to-fluid similarity theory for heat transfer with fluids at supercritical pressures are summarised. The prime mover for the development of the theory was the interest in the development of Supercritical Water nuclear Reactors (SCWRs) in the frame of research being developed worldwide; however, the theory is general and can be applied to any system involving fluids at a supercritical pressure. The steps involved in the development of the rationale at the basis of the theory are discussed and presented in a synthetic form, highlighting the relevance of the results achieved so far and separately published elsewhere, with the aim to provide a complete overview of the potential involved in the application of the theory. The adopted rationale, completely different from the ones in the previous literature on the subject, was based on a specific definition of similarity, aiming to achieve, as much as possible, similar distributions of enthalpies and fluid densities in a duct containing fluids at a supercritical pressure. This provides sufficient assurance that the complex phenomena governing heat transfer in the addressed conditions, which heavily depend on the changes in fluid density and in other thermophysical properties along and across the flow duct, are represented in sufficient similarity. The developed rationale can be used for planning possible counterpart experiments, with the aid of supporting computational fluid-dynamic (CFD) calculations, and it also clarifies the role of relevant dimensionless numbers in setting up semi-empirical correlations for heat transfer in these difficult conditions, experiencing normal, enhanced and deteriorated regimes. This paper is intended as a contribution to a common reflection on the results achieved so far in view of the assessment of a sufficient body of knowledge and understanding to base successful predictive capabilities for heat transfer with fluids at supercritical pressures.