Why Does Error And Fraud Within R&D Claims Impact Me?

On 17 July 2023, HMRC published revised estimates of the level of error and fraud within the R&D tax relief credit scheme using a completely overhauled method to calculate these figures. The new methodology for estimating the level of non-compliance has changed significantly by using a mandatory random enquiry programme (MERP). Under HMRC's new approach, there have been significant efforts made to reduce fraud over concern about boundary-pushing and abuse, which has already been seen by claimant companies in the form of compliance checks. The published estimates support HMRC's claims that there is an unacceptable level of fraud and risk-profiled claims across different business sectors. Although the