HMRC enquiries

Sometimes, an R&D tax credit claim may be offset against outstanding tax owed to HMRC. This means that where a company has unpaid tax obligations, HMRC may apply the value of the R&D tax relief to those amounts before any remaining balance is released to…

If any errors are detected during the enquiry process of your R&D tax credit claim, the HMRC inspector may conclude that the claim cannot continue and will therefore be invalid. In this situation, the claim will usually need to be reviewed and corrected before it…

Yes, HMRC has the authority to delay reimbursement of R&D tax credits to ensure that your claim is up to their standards. If HMRC have queries about your claim, they may investigate which places your reimbursement on hold until the investigation is complete. Unfortunately, there…

Being responsible for administering R&D tax relief, HMRC sets the framework within which R&D claims must be prepared and assessed. HMRC’s role is to publish guidance, define the criteria for qualifying activity and eligible expenditure. They also ensure that claims are compliant with the legislation.…

The time required to resolve an enquiry can range from a few weeks to several months. This depends on the complexity of the issues involved. Examples include: Complexities with the scientific or technological uncertainty Enquiries involving detailed technical uncertainty or multiple qualifying activities take longer…