Over the past couple of months there has been no major headline change to R&D tax relief rates or structure. That in itself is notable. Instead, what we are seeing is something more practical. HMRC is continuing to refine how claims are interpreted, how they are submitted, and how they are reviewed.
For businesses, this is not a negative development. In many respects it brings greater clarity. However, it does mean that claims need to be prepared with care and with a clear understanding of what HMRC expects to see.
One of the more useful updates has been recent guidance aimed at projects that combine technical and creative work. While this has been framed around sectors such as software, gaming and media, the principle applies much more widely. HMRC is reinforcing that qualifying activity is determined by the work undertaken, not by the role of the individual carrying it out.
In practice, this means that within the same project there may be elements that qualify and elements that do not. Technical problem solving, overcoming uncertainty, and developing new or improved processes may fall within scope. Purely aesthetic or commercial decisions will not. This has always been the case, but the recent guidance provides clearer examples of how HMRC views that distinction.
Alongside this, there is continued focus on the process around claims. The introduction of more formal requirements for advisers from May 2026 reflects HMRC’s intention to ensure that those submitting claims are appropriately engaged and accountable. For businesses, this is a reminder that the quality of the advice received is important. A well prepared claim should be structured, evidence based, and aligned with HMRC guidance.
We are also seeing ongoing attention on administrative requirements. Pre notification rules, additional information forms, and the level of detail expected in submissions all remain key. These are not new concepts, but they are areas where mistakes can lead to delays or challenges if not handled correctly.
From a practical perspective, most businesses should not be changing what they are doing in terms of innovation. What should be considered is how that activity is documented and presented. A clear explanation of the technical uncertainties faced, the work undertaken to resolve them, and the outcomes achieved remains central to a successful claim.
It is also worth noting that HMRC continues to process a large volume of claims within its stated timeframes. The system is still working, but it is working best where claims are prepared thoroughly and accurately.
For businesses that have claimed previously, or are considering a claim now, the position is relatively straightforward. The opportunity remains, but it should be approached carefully and with a clear understanding of the rules as they stand today.
If you would like to review an existing claim, discuss a current project, or simply gain clarity on whether your work qualifies, we would be happy to help.
You can contact us here:
https://www.randdtax.co.uk/contact/
Christopher Toms MA MAAT
Compliance Director
RandDTax