R&D Tax Compliance Check

What The Review Covers

We review the key compliance points relevant to an R&D tax claim, including:

- whether the claim appears to be supported by the available records;

- whether the claim documentation is consistent with the accounting period and the return;

- whether the additional information form has been completed properly where required;

- whether the technical narrative and expenditure analysis appear to align with the claim;

- whether there are any obvious disclosure or filing issues that should be corrected.

For claims made from 8 August 2023, an additional information form must be submitted to HMRC on or before the date the claim is made. If the required information is not provided, the claim is invalid.

The form is required for each company making a claim and for each accounting period.In some cases, a separate R&D report may still be useful as supporting material, but it does not replace the additional information form.

What We Need From You

To carry out the review, we will usually ask for the company’s R&D claim documentation, supporting project information, expenditure analysis and the relevant corporation tax return details. The review can only be as good as the information provided, so it is important that the records are complete and accurate.

If the company has made an election to use a mean accounting date, the dates used on the additional information form and the company tax return must match. If they do not, the form may be rejected and the claim removed.

Northern Ireland Companies

For companies with a registered office in Northern Ireland claiming under the SME scheme, additional disclosure requirements apply from 30 October 2024. The additional information form must include the relevant de minimis state aid statement and the total value of de minimis state aid received from the UK in the relevant three-year period.

How The Review Helps

Our aim is to help you identify issues early, reduce the risk of avoidable compliance queries and ensure the claim is presented as clearly and accurately as possible.

If we identify a concern, we will explain it in plain English and set out the practical next steps. Where appropriate, this may include correcting the claim, updating the supporting information or considering the most suitable disclosure route.

Important Information

This service is a compliance review only. It does not amount to legal or accounting advice, does not constitute HMRC pre-approval, and does not remove the company’s responsibility for the accuracy of its tax return, claim and supporting records.

Eligibility for R&D tax relief depends on the facts, the accounting period and the documentation available. HMRC may still enquire into any claim.

👉 If you would like us to review your R&D tax claim from a compliance perspective, we can help you assess the position and identify any issues that need attention before submission or amendment.