Written Question·Treasury·UIN 31089

Research: Tax Allowances

Tabled: 12 February 2025
Answered: 28 February 2025

Question

Pippa Heylings

Liberal DemocratSouth Cambridgeshire

To ask the Chancellor of the Exchequer, what steps her Department is taking to improve the effectiveness of the initial assessment process for research and development tax relief claims.

Answer

James Murray
All Research and Development (R&D) claims go through a risk screening process to determine which need further checking, with the majority paid without a formal compliance check. Where risks are identified, HMRC opens compliance checks to investigate t...

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