HMRC R&D Enquiry Defence and Support
If HMRC has opened an enquiry into your R&D tax claim, early and well-structured support can make a significant difference.
We help companies respond clearly, protect claim credibility and manage the enquiry process with confidence.
We provide structured, evidence-led support for businesses facing HMRC questions on R&D tax relief claims, including technical eligibility, qualifying expenditure and project substantiation.
Why early HMRC enquiry support matters
A HMRC enquiry can place significant pressure on management teams, disrupt normal operations and create uncertainty around previously submitted claims and benefits received.
A structured, evidence-led response helps businesses address HMRC concerns clearly, reduce unnecessary delays and strengthen the technical and financial position of the claim.
Early specialist support can also help minimise risk, improve communication with HMRC and increase confidence throughout the enquiry process.
Who it is for
This service is designed for companies facing HMRC questions relating to:
- Technical eligibility of R&D projects.
- Whether a genuine technological advance was sought.
- The nature of the technological uncertainties involved.
- The role of competent professionals.
- Apportionment of qualifying expenditure.
- Lack of supporting records or inconsistencies within the claim.
Common HMRC enquiry risk areas
HMRC enquiries often arise where:
- Projects are described too broadly or without a clear technical baseline.
- Claimed uncertainties appear commercial rather than technological.
- Technical narratives lack sufficient depth or specificity.
- Qualifying costs are weakly linked to underlying activities.
- Supporting records are limited or inconsistent.
- HMRC may have a query on the treatment of R&D costs in the claim.
- Projects fail to demonstrate genuine technical advancement.
Our Approach
We begin by reviewing the submitted claim, supporting reports and HMRC correspondence to identify the key areas of challenge.
From there, we:
- Assess the technical basis of the projects being questioned.
- Review expenditure treatment and qualifying cost methodology.
- Identify evidential gaps or inconsistencies.
- Prepare clear, professionally structured responses for HMRC review.
- Support ongoing communication through to conclusion of the enquiry.
Our objective is to help businesses respond accurately, calmly and with the strongest available technical support.
Where necessary, we help businesses reconstruct supporting documentation and clarify technical narratives in a format suitable for HMRC review.
FAQs
What does HMRC usually ask about?
HMRC commonly questions:
- whether the work meets the definition of R&D for tax purposes,
- whether genuine technological uncertainties existed,
- whether the projects sought an advance in science or technology,
- and whether the qualifying expenditure can be properly supported.
Enquiry letters can often be detailed and request substantial technical and financial information relating to the submitted claim. It is therefore important that these enquiries are handled carefully and responded to thoroughly, with clear explanations and supporting evidence that directly address HMRC’s concerns.
Can you help if another adviser prepared the claim?
Yes. We regularly assist companies where the original R&D claim was prepared by another adviser. We can independently review the submission, identify potential risk areas and provide structured support in preparing and managing the enquiry response.
Can HMRC reject an entire claim?
Yes. If HMRC believes the projects or expenditure do not meet the legislative requirements, part or all of a claim may be denied. A clear and technically supported response can materially improve the quality of the defence.