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ARTICLE · 24 AUGUST 2023

Research & Development ("R&D") In Construction - Latest Update

UHY Hacker Young LLP
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HM Revenue & Customs ("HMRC") has announced a clampdown in respect of R&D claims being in the construction industry.

United KingdomReal Estate and Construction
Clive Gawthorpe
Clive Gawthorpe

HM Revenue & Customs ("HMRC") has announced a clampdown in respect of R&D claims being in the construction industry.

Their data shows that 7,600 building firms made R&D claims in 2020 and 2021 worth £260m. Of these, only 38% were fully compliant. HMRC said that 18% of claims were non-compliant, with 44% being partially compliant.

In a recent statement, HMRC announced it was introducing several new measures to tackle non-compliant claims. These measures include requiring all claims to be made online and to be supported by an officer of the company, together with details of a tax agent associated with the claim. Other measures include, reducing the rates claimable, and if it is the first time the company is making a claim, advance notification to HMRC before doing so.

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