What can your Business do to Help Maintain their R&D Tax Relief Benefits?

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In order to support HMRC’s fight against abuse of the R&D schemes, new due diligence and filing processes will be required through a digital system.

The changes to be introduced to the R&D claims submission process include:

claims be made digitally;
the categories of qualifying expenditure incurred need to be disclosed, and brief details provided of the R&D activities;
claims need to be endorsed by a named senior company officer;
the company must inform HMRC in advance of its intention to make a claim within jordan mobile database six months of the end of the period to which the claim relates, unless the company has claimed in one of the preceding three accounting periods; and
the details of any agent who has advised the company in making the claim needs to be provided.
The most significant change is point 4. The effect of this is that new claimants will now only have a six month window in order to identify that they will make a claim, as opposed to the current two year window of opportunity.


On the back of the above proposed changes, businesses that maintain all, or part, of their R&D activities overseas will need to re-evaluate their potential R&D claims. If your business falls into this category, you will need to consider the practical, commercial, and cost implications of maintaining your current structure versus onshoring to the UK.

We have identified the pros and cons of each scenario below.