Policy and compliance
HMRC's proposed criminal offence for reckless untrue statements: what it means for R&D claims
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.