What We Do
- R&D claim reviews before submission - Reviewing draft claims, technical narratives, qualifying expenditure calculations and filing positions before submission.
- Additional Information Form support - Preparing and reviewing Additional Information Forms to ensure they align with the claim and supporting evidence.
- HMRC R&D enquiry support - Managing information requests, reviewing technical issues and coordinating responses to HMRC enquiries.
- R&D claim corrections - Assisting with amended filings, revised computations and correction of inaccuracies.
- RDEC and payable credit enquiries - Supporting companies where HMRC is reviewing R&D Expenditure Credit (RDEC) claims or related Corporation Tax positions.
Why HMRC Opens R&D Enquiries
HMRC may open an enquiry into an R&D tax claim where it wishes to understand:
- Whether the projects qualify as R&D for tax purposes.
- Whether scientific or technological uncertainty has been demonstrated.
- Whether qualifying expenditure has been calculated correctly.
- Whether the Additional Information Form has been completed correctly.
- Whether the Corporation Tax return supports the relief claimed.
- Whether there is sufficient evidence to support the claim.
Many enquiries focus as much on evidence, documentation and filing requirements as they do on the technical narrative itself.
R&D Compliance Reviews and Claim Defence
Our work is evidence-led and filing-led. We assess whether the technical narrative demonstrates an advance in science or technology, whether genuine scientific or technological uncertainty exists, and whether the qualifying expenditure claimed can be reconciled to the company's records.
We also review whether the procedural requirements for making a valid claim have been followed, including the interaction between the Additional Information Form, the CT600 and supporting computations.
Additional Information Form Requirements
For claims made on or after 8 August 2023, a valid R&D tax claim generally requires an Additional Information Form to be submitted to HMRC within the relevant statutory time limits.
The Additional Information Form is a mandatory filing requirement and does not replace the need for a properly completed Company Tax Return and supporting Corporation Tax computation. The information provided across the claim documentation should be consistent and supported by appropriate evidence.
Where filing requirements have not been followed correctly, a claim may be exposed to challenge or may require corrective action.
Technical Eligibility
Not all technically difficult work qualifies as R&D for tax purposes.
An advance in science or technology means an advance in overall knowledge or capability within a field of science or technology, rather than simply an advance in the company's own knowledge.
Scientific or technological uncertainty exists where it is not readily available or deducible by a competent professional whether something is scientifically possible or technologically feasible, or how it can be achieved in practice. Work involving routine improvements, optimisation or fine-tuning may fall outside the scope of R&D tax relief if it does not seek to resolve such uncertainty.
HMRC R&D Enquiry Support
If HMRC opens an enquiry, we help companies respond to technical questions, information requests and expenditure challenges in a structured and proportionate way.
Our support includes:
- Reviewing HMRC correspondence.
- Assessing technical eligibility issues.
- Reviewing qualifying expenditure calculations.
- Supporting discussions with finance and technical teams.
- Preparing responses to HMRC information requests.
- Advising on enquiry strategy and disclosure issues.
The objective is to address HMRC's questions clearly while avoiding unnecessary expansion of the enquiry.
Correcting Errors in an R&D Tax Claim
Where errors are identified, the filing position should normally be reviewed promptly.
We assist companies with:
- R&D claim corrections.
- Corporation Tax amendments.
- Revised qualifying expenditure calculations.
- Additional Information Form reviews.
- Supporting disclosures.
- HMRC correspondence relating to corrections.
A robust compliance process helps distinguish between genuine errors and issues that may attract greater scrutiny from HMRC.
Northern Ireland ERIS Claims
For claims made on or after 30 October 2024, separate provisions may apply to certain loss-making, R&D-intensive SMEs with a registered office in Northern Ireland.
Companies considering a claim under the Northern Ireland ERIS provisions should ensure that the relevant eligibility conditions, reporting requirements and State aid limits are considered before submission.
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