How long does it typically take for HMRC to review and assess an R&D tax credit claim?

The time it takes HMRC to process an R&D tax relief claim can vary depending on:

• When the claim is submitted
• The complexity of the R&D claim
• Whether HMRC selects it for further review

Straightforward R&D tax credit claims are often processed within a few weeks, although busy periods during the year can lead to longer waiting times. HMRC’s aim is to process the majority of payable claims within 40 days, either by making payment or contacting the claimant for further information.

More complex claims, or those selected for a compliance check, can take considerably longer. If HMRC opens an enquiry, they may request additional technical or financial information before reaching a decision, which can extend the process by several months.

Receiving payment also does not necessarily mean a claim has been fully reviewed, as HMRC can still open an enquiry after the R&D tax relief payment has been paid into the company’s bank account.

The best way to minimise delays is to submit a complete and well-supported research and development claim. Clear explanations of the qualifying R&D activities, supported by accurate financial information and evidence where appropriate, can help HMRC assess the claim more efficiently.

While processing times are hard to specifically pin point, a robust submission reduces the likelihood of unnecessary questions or requests for further information from HMRC.