Independent analysis and commentary on the UK R&D tax relief market, from Adviser Radar and named guest contributors.
The views in any guest pieces are the author's own.
Reference material on choosing and working with an adviser lives in the FAQ.
Latest Policy and compliance
HMRC's draft legislation creates a statutory duty to correct an error once you know about it. Fail to correct, and the original error is treated as deliberate, whatever the behaviour was at the time. What that means for R&D claimants, and what Adviser Radar asked HMRC to change.
Policy and compliance
HMRC's deliberate defaulters list may soon say why a taxpayer is on it, which could include identifying an R&D tax relief claim. What is changing, when, and what Adviser Radar asked HMRC to do.
Consultation responses
Submitted 12 August 2026, published here in full. We support the underlying principle but only with an express materiality requirement and clear safeguards. Awareness of a risk must be proved by evidence and not simply retrospectively asserted by HMRC, and carelessness must not be rebadged as recklessness.
Policy and compliance
HMRC is consulting on a new criminal offence of recklessly making an untrue statement in relation to direct tax, carrying up to two years imprisonment. It would apply across direct tax and could apply to any statement made to HMRC in an R&D claim, whether by the claimant or an adviser acting for them. The consultation closes on 16 August 2026.
New pieces are published as they are ready.