As HMRC increases its scrutiny of R&D Tax Credit claims, the risk of enquiry has grown significantly. Even well-prepared claims may be challenged due to evolving guidance, inconsistent record-keeping, or presentation errors. An HMRC enquiry can delay payments, tie up internal resources, and result in clawbacks if not handled properly.
FI Group offers a specialist R&D Claim Enquiry Defence service to protect your innovation funding and resolve HMRC enquiries quickly and professionally. Whether we prepared your original claim or not, our team of tax and technical experts including PhD-qualified engineers and scientists are equipped to defend your position and minimise disruption.
Why HMRC Enquiries Are Rising
- Tighter compliance standards under BEIS and CIRD guidelines
- Introduction of the Additional Information Form from August 2023
- Clamping down on errors and misuse of R&D Tax Relief schemes
- Merged Scheme and other policy changes increasing complexity
This trend affects both SMEs and large companies. Enquiries often stem from technical misunderstandings, unclear documentation, or cost apportionment issues — areas where FI Group excels in providing clarity and evidence.
According to HMRC’s “Approach to Research and Development Tax Reliefs 2023 to 2024” report
- In the 2022–2023 tax year, HMRC opened around 20% of SME R&D tax credit claims for compliance checks (enquiries).
- This rate is consistent with the previous year (2021–2022), reflecting HMRC’s continued focus on tackling error and fraud in SME claims.
- The enquiry rate for RDEC claims remains lower, though exact figures are not specified.
