HMRC One to many letter – R&D sectors - Advertising

HMRC have advised us that they have recently undertaken an OTM campaign aimed at R&D in the advertising sector.

The OTM letter was issued between 28 November to 9 December 2025. HMRC say that the purpose of this OTM is to safeguard vulnerable businesses in the Advertising Agencies sector from unscrupulous R&D agents who may attempt to misrepresent tax relief schemes. HMRC’s goal is to protect companies that have not yet submitted an R&D claim but could be targeted by agents encouraging them to do so in the future. The letter intends to clarify that, while some businesses in these sectors may be eligible to claim R&D tax relief, HMRC consider it unlikely in most cases. It will also outline common activities frequently claimed, that do not meet the qualifying criteria.