HMRC R&D enquiries
HMRC can open a compliance check into an R&D claim. Prompt, evidence-led responses and clear ownership of correspondence are important.
Key points
- Submission or payment does not mean HMRC has approved the qualifying position.
- Share correspondence immediately and record response deadlines.
- Responses should address the questions asked and reconcile to the filed claim.
- The engagement terms determine what enquiry support is included.
Preserve the claim record
Keep the submitted Additional Information Form, technical narrative, cost schedules, workings, source records and relevant correspondence together. Identify the competent professionals who can explain the work if questions arise.
Coordinate one accurate response
The company, accountant and any appointed specialist should agree responsibilities. Technical explanations, expenditure figures and Corporation Tax entries need to remain consistent, with assumptions and corrections made explicit.
Prepare before submission
Contemporaneous evidence and a critical eligibility review are more useful than trying to reconstruct every decision after an enquiry begins. Records should show both what succeeded and what did not.