R&D tax relief enquiries by ISBC Campaigns and Projects teams

11 Dec 2023

We have written to HMRC reiterating our concerns that HMRC’s handling of some R&D tax relief claims does not meet HMRC’s standards and commitments under their Charter, and continues to undermine the policy objectives of R&D tax relief to encourage investment. In our letter we welcome the open dialogue that we have had, and continue to have, with HMRC about compliance, and we recognise that the amount of abuse of R&D relief is a significant problem. HMRC are right to be prioritising action to tackle it and we support them in their efforts to do this. But, the volume compliance approach is not working well for R&D tax relief claims.