HMRC terminates volume compliance approach to R&D claims

• HMRC’s volume compliance approach to R&D enquiries, run by ISBC, will end.

HMRC has terminated its controversial “volume compliance approach,” for R&D tax claims, which was previously ISBC-managed by the Individuals and Small Business Compliance (ISBC) team. R&D enquiries are now centralised within the Wealthy and Mid-sized Business Compliance (WMBC) directorate. This shift signals a move from automated, template-driven letters, toward an in-depth, specialists caseworker led investigations focused on complex risks.

Resources:
• HMRC’s R&D tax credits claim enquiry support