Corporate report

Compliance approach to Research and Development tax reliefs

HMRC’s approach to managing compliance within the Research and Development tax relief schemes.

• From: HM Revenue & Customs
• Published: 17 July 2023

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HMRC’s approach to Research and Development tax reliefs

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This document sets out the latest HMRC analysis on the scale and shape of non-compliance in Research and Development tax relief schemes from claims relating to 2020 to 2021.

It also sets out the department’s compliance approach to Research and Development.

Published 17 July 2023