Analysis of changes to the R&D relief rules and what they mean in practice for claimants and their advisers.
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.
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 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.
