The ICAEW has reported that HMRC has suspended or delayed payment of some R&D tax credit claims due to 'irregularities'. 

HMRC has not given details of either the investigations or the specifics of the suspected abuse it is seeking to mitigate but said it has stopped some payments due to irregular claims.

While the majority of Research and Development (R&D) relief claims are not being scrutinised, it seems there may be delays in the normal processing times.

The Institute of Chartered Accountants in England and Wales (ICAEW) goes on to say that HMRC has requested that claimants do not contact the R&D helpline/mailbox to chase applications. They recommend that agents or companies review their online accounts for any information on their claims.

Useful guides on this topic

Research & Development Tax Reliefs: At a glance
What is Research and Development (R&D) relief? How to claim R&D relief? How does small company R&D relief work? Can individuals claim R&D relief?

R&D Tax Relief: Overview
What is R&D Relief? How does it work? Why does the size of the company matter? What is sub-contracted R&D? How do I write an R&D Report?

New R&D CT600 supplementary page from April 2021
HMRC have published a draft CT600 supplementary page to be used in respect of Research and Development claims from 1 April 2021.


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