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Does HMRC possess the authority to retain or withhold the tax repayment for R&D purposes?

Yes, HMRC has the authority to delay the reimbursement of R&D tax credits until your claim is up to their standards; correct numbers, a technical narrative that provides a detailed scope of your work and the completed documentation.

If HMRC have queries about your claim or the way you prepared your claim, they may investigate and they’ll withhold your tax repayment until the end of the investigation. There isn’t a set time of how long these investigations take to complete, they depend on the complexity of your case. 

During the investigation process, as different aspects of your claim are discussed and mutually accepted, you can request partial payments that correspond to the agreed-upon amounts.

It’s important to keep in mind that HMRC can request the money back. This happens when HMRC decides to open an enquiry after the claim has already been processed. You’ll have to pay a sum of it back at the end of the enquiry.

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R&D tax credits

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