HMRC: Research & Development

A recent letter from HMRC to a number of companies, who have previously made Research & Development (R&D) claims, asked that these companies review past R&D relief claims. These companies have been given a checklist to complete this review to make sure that the information provided about their claim is complete and correct. If an error is found, amendments must be made as required. A copy of this letter can be found here.

If you are considering making an R&D claim please make sure you read the HMRC initial guidance that can be found here.