Updates, guidance, and insights to help businesses approach claims with confidence.

What’s changed in HMRC’s approach to R&D claims?

Over the past several years, HMRC’s approach to R&D tax relief claims has evolved significantly.

While the core UK R&D tax legislation defining qualifying activity remains largely unchanged, the way claims are reviewed, scrutinised, and processed has shifted. For businesses submitting an R&D tax claim, understanding that shift is essential.