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Research and Development claims: What's new?
Summary by Ellacotts | Banbury, Kettering and London
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Research and Development claims: What's new?
To deal with high levels of error and fraud, the Research and Development (R&D) tax relief regime has been significantly reshaped since 2023, and HMRC risk assessment is now much sharper. Claimant support packages As part of its drive to make sure that companies understand the rules, HMRC is starting to email some claimant companies, on a random basis, on receipt of the R&D Claim Notification and Additional Information Form (AIF). Applicant comp…
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