Existing knowledge baseline
Whether the claim correctly identifies the knowledge and capability that already existed in the relevant field before the project began.
An independent review of your current or previous R&D tax relief claims
For many businesses, R&D tax relief claims are prepared year after year without an independent second opinion on their accuracy or whether all relevant costs have been considered.
Over time, assumptions can become embedded in the claim process. Business decision makers should ask how confident they are that recent changes to the R&D tax relief rules and HMRC guidance have been properly accounted for.
A claim may have been submitted and accepted, but that does not necessarily mean every aspect has been scrutinised in detail. HMRC can ask further questions after payment has been made, and the strength of a claim depends on the quality of the technological explanation, the supporting evidence and whether the qualifying expenditure has been calculated correctly. Payment should therefore not be taken as confirmation that a claim has been fully approved.
Our R&D claim review gives businesses a clear, unbiased assessment of previous claims, helping to identify where they are well supported and where the position may need to be strengthened so the claim is more defensible in the event of an enquiry.
Each claim is reviewed by former HMRC inspectors who know what to look for.
Why review previous R&D claims?
HMRC expects R&D claims to be supported by clear, consistent evidence. The technical narrative should accurately reflect the work carried out during the claim period, contain no inconsistencies in the technical detail and provide a precise explanation of the technological uncertainties encountered. As projects progress, those uncertainties often change, so the narrative should reflect how they evolved throughout the relevant claim period.
For companies that have previously claimed, the key question is whether the claim would stand up to scrutiny if HMRC opened an enquiry.
A review helps answer that question and identifies areas where the clarity, accuracy and compliance of the claim could be improved.
The assessment provides a practical view of the claim as it stands and highlights where greater clarity, stronger evidence or more accurate cost calculations may be needed.
What we look at
We assess both the technical and financial aspects of your previous R&D claims. This includes the technical narratives, the existing knowledge baseline, the technological advance, the boundaries of the R&D, the technological uncertainties, the supporting evidence and the basis of the qualifying expenditure included.
Technological advance
Whether the technological advance and the boundaries of the qualifying R&D activity have been clearly and accurately defined.
Technological uncertainties
Whether the technological uncertainties are explained precisely, including how they arose and how they evolved during the claim period.
Technical narratives
Whether the written explanations accurately reflect the work carried out and remain clear and consistent throughout the claim.
Qualifying expenditure
Whether the basis of the qualifying expenditure included is clear, accurate and supported by the available financial records.
Supporting evidence
Whether the supporting evidence is accurate and whether the technical narrative, cost calculations and project records support one another.
When this can be useful
A claim review can be useful when a business wants more confidence in the way its previous R&D claims have been prepared or a second opinion on a current claim.
- Claims have previously been handled through a different adviser, process or internal team.
- The company has grown and the scale or complexity of the claim has increased.
- The finance team wants a clearer view before submitting future claims.
- Investment, due diligence, a company sale or a change of adviser may bring historic claims under closer scrutiny.
- The business wants an independent second opinion on a current claim before it is submitted.
In some cases, the review provides reassurance that the claim is well supported. In others, it identifies areas where the technical evidence, cost calculations or claim narrative could be strengthened before the next submission.
What you receive
Following our review, you will receive a document outlining our findings. Where the claim is well supported, the assessment can provide reassurance. Where there is room for improvement, we will explain which areas require attention and how they can be strengthened.
There is no charge for a claim review and no obligation to claim with MSC R&D in the future.
- An independent assessment of the technical narratives and qualifying expenditure.
- A clear indication of where the claim is well supported and where further attention may be needed.
- Identification of gaps, inconsistencies or areas where stronger supporting evidence is required.
- Practical recommendations explaining how the claim process can be strengthened before the next submission.
The technical narrative, evidence and cost calculations should support one another
The technical narrative, supporting evidence and qualifying expenditure should present a consistent account of the R&D undertaken. The activities described should correspond with the people, time and costs included in the calculation, while the available records should support how the work progressed and how the technological uncertainties evolved during the claim period.
Considering these elements together can identify gaps or inconsistencies that may not be apparent when the narrative, evidence and expenditure are assessed separately.
How confident are you that your current or previous R&D claims would stand up to scrutiny?
Request an independent assessment to understand where your claim is well supported and where the technical evidence, claim narrative or cost calculations may need to be strengthened.
There is no charge for the review and no obligation to claim with MSC R&D in the future.
