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Our comprehensive 2025 R&D Tax Credits review covers everything businesses need to know, including key developments in R&D tax reliefs, claim trends, compliance updates, HMRC enforcement actions, First Tier Tribunal cases, and changes to schemes like RDEC, ERIS, and Advance Clearance. Explore the impact on SMEs and large companies, insights on eligible costs and foreign subcontractor rules, and what to expect for R&D tax credits in 2026.
An HMRC R&D compliance check can be intimidating, even for businesses doing genuine innovation. This article walks you through what happens during a check, the information HMRC typically asks for, common issues that can arise, and how TBAT Innovation helps businesses respond confidently and keep their R&D tax credit claims strong.
HMRC is increasing its scrutiny of R&D tax credit claims, with more businesses receiving compliance enquiries months after submission. Understanding why HMRC enquiries are rising, and how to respond, can help businesses protect their R&D claims and reduce disruption. Learn what triggers HMRC R&D enquiries, what HMRC expects, and how to ensure your claim is protected.
Since 2022, HMRC’s Mandatory Random Enquiry Programme (MREP) has been reviewing R&D tax relief claims to reduce error and fraud. While the programme is effective in improving compliance, it has also caused a significant drop in SME claims. This article examines the impact of MREP on SME behaviour, explores why businesses are withdrawing from claiming, and questions whether the programme is supporting innovation or discouraging genuine R&D activity.
We take an in-depth look at the latest R&D Tax Credit Statistics, covering the period ending March 2024, highlighting key updates and trends in the R&D tax relief landscape. It covers changes to the SME and RDEC schemes, the introduction of new requirements such as the Claim Notification process, and developments in HMRC compliance through the Mandatory Random Enquiry Programme.
HMRC has established the Research and Development Expert Advisory Panel (RDEAP) to help improve guidance and understanding of R&D tax relief across the UK. TBAT Innovation looks at who sits on the panel, the challenges it may face, and what its work could mean for businesses seeking support for their innovative projects.
Claiming R&D tax relief is a valuable way to recover costs from innovation projects, but it’s not always straightforward. From misunderstanding HMRC’s definition of R&D to weak record-keeping and inaccurate claims, there are challenges that can turn a straightforward application into a drawn-out enquiry. In this article, we explore the most common risks businesses face when claiming R&D tax and share practical steps to strengthen your claim.
Third-party technology, including software and license fees, is often overlooked when businesses prepare R&D tax relief claims, yet these costs can be eligible if directly linked to innovation activities. This article breaks down how companies can identify and justify these expenses in line with HMRC guidance.
When it comes to claiming R&D tax relief, many businesses in design-heavy industries often ask the same question: Can we claim for the cost of acquiring designs? While buying existing designs does not qualify for relief, the good news is that further work to modify, develop or improve those designs often does. If your business is undertaking technical design work as part of an innovation project, there may be significant relief available.
From 1 April 2026, all tax advisers, including those involved in R&D tax claims, must be registered with HMRC and meet new minimum standards to act on behalf of clients. This move is part of HMRC’s drive to raise professional standards, reduce fraud, and improve oversight within the tax advisory industry. Learn who will be affected by these changes and what at your business needs to do to stay compliant.
Assists organisations in accessing research and development grant funding across a range of UK and EU schemes and industry sectors.
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