Independent R&D Tax Claim Review and Second Opinion
An R&D claim review is an independent check of a claim prepared by someone else. A specialist tests each project against the government definition, checks the cost workings and flags risks. It can be done before you file, or on past claims you are worried about, without you having to switch adviser.
What does an R&D claim review cover?
A claim review covers the same ground HMRC would: whether the projects qualify, whether the costs are right, and whether the paperwork is complete and consistent. A typical review looks at:
- Each project's baseline, uncertainty and advance, and where the R&D started and stopped
- Whether routine or commercial work has been included
- Staff time apportionment and how it was evidenced
- Subcontractor, externally provided worker and connected party costs, including the UK location rules from April 2024
- Software, cloud and data costs, and their apportionment
- Scheme choice, ERIS intensity and the PAYE cap
- The Additional Information Form and consistency with the return and accounts
What will you receive?
You should receive a written report rating each project and cost area, explaining any risks in plain English, and recommending what to do: file as is, adjust before filing, amend a past claim, or prepare evidence in case of an enquiry.
Why are companies reviewing past claims?
Many companies are reviewing past claims because HMRC has stepped up compliance on R&D relief and some advisers in earlier years made claims for routine work. The company, not the adviser, is responsible for its tax return, and HMRC can generally go back up to six years where an error was careless. A review lets you correct problems on your own terms.
How long does a review take?
Most reviews take one to three weeks depending on the size of the claim and how quickly the papers are available. If you have an HMRC deadline, tell us on the form and we will flag it to the specialist.
What warning signs suggest a past claim needs review?
- The claim was prepared from a questionnaire with no technical interview
- You were contacted by cold call and promised a figure before anyone looked at your projects
- Most of your staff costs were claimed even though much of their work was routine
- Projects are described by product or commercial aim rather than technical uncertainty
- The adviser's fee was high and you cannot get a copy of the workings
- HMRC was asked to pay the credit into the adviser's account
What are the options if a past claim was wrong?
If a past claim was wrong, you have three main options. Inside the claim window, which is two years from the end of the accounting period, you can amend the claim. Outside that window, you can make a voluntary disclosure to HMRC explaining the error and paying back any overpaid relief with interest. If you believe the claim was broadly right but weakly evidenced, you can prepare a defence file in case HMRC asks questions. A specialist will recommend the option that best fits the facts.
Why does disclosing early matter?
Disclosing early matters because HMRC treats unprompted disclosure much more favourably than errors it discovers itself. Penalties can be reduced significantly, and in some cases removed, where the company tells HMRC before any enquiry starts and cooperates fully. Waiting until HMRC writes removes much of that benefit.
Review before filing: what to send
- The draft technical report and AIF answers
- The cost schedule and apportionment workings
- Your statutory accounts for the period
- Contracts for any contractors, agencies or connected companies
- Any grant agreements
- Your engagement letter with the preparing adviser
How is a review usually charged?
A review is usually charged as a fixed fee agreed in advance, based on the size of the claim and the number of projects. We recommend keeping the review separate from any later preparation work so the advice stays independent. If the reviewer later prepares your claim, agree new terms in writing.
What does a review report contain?
- A summary of the claim and the overall risk rating
- A project by project assessment against the definition of R&D
- A check of each cost category and the apportionment methods
- Scheme selection, ERIS intensity and PAYE cap checks
- Consistency between the AIF, the return and the accounts
- Recommendations, in order of priority
Who should carry out a review?
A review should be carried out by someone independent of whoever prepared the claim, with both tax and technical knowledge in your field. A reviewer who only looks at the numbers will miss the project risks that HMRC focuses on.
Can a review increase a claim?
Sometimes. Reviews occasionally find projects or costs that were missed, especially in manufacturing where trial work by production staff is often overlooked. The aim, though, is accuracy, not a bigger number.
Review or full re-preparation?
If a review finds only minor issues, the existing adviser can usually correct them. If it finds that projects are fundamentally weak or costs unsupported, a full re-preparation by a different specialist may be better, especially before filing. The review report should say which applies and why, so you can decide with the facts in front of you.
Can a review help with an open HMRC check?
Yes. If HMRC has already opened a check, an independent review is often the first step in enquiry support, because it shows which parts of the claim are strong enough to defend and which should be corrected before you reply.
Frequently asked questions
When is a claim review worth it?
A review is worth it when the claim is large, when it was prepared quickly or by a firm you found through cold calling, when the claim has grown sharply, or when you do not fully understand what has been claimed. It is also useful before ERIS claims because of the intensity test.
What if the review finds problems with a past claim?
The specialist will explain your options, which usually include amending the claim within the time limit or making a disclosure to HMRC. Acting before HMRC contacts you normally leads to a better outcome.
Will the reviewer try to take over our claim?
They may offer to, but you are not obliged to accept. Ask for the review as a separate fixed fee job so the advice is independent.
Get matched with a vetted R&D tax specialist
Tell us what you do and roughly what you spend on development. We check the basics, then introduce you to a specialist from our panel whose sector experience fits your work.
- Free to use, with no obligation to appoint anyone
- Introductions only to firms that meet our panel criteria
- Fee terms in writing from the firm before you sign anything
- We flag claim deadlines we can see from your answers
Our matching service is free for businesses. Specialist firms on our panel pay us a fee when we introduce a business to them. That fee does not change the price a firm quotes you, and you are never obliged to appoint anyone we introduce.