Practical guides to HMRC's R&D compliance programme: enquiry selection, agent registration, professional standards, named-officer responsibility and advance assurance. Written for finance directors and the advisers who work with them.
Compliance
The Mandatory Random Enquiry Programme (MREP) selects SME R&D claims at random for detailed review. In 2021 to 2022, 30 per cent of selected claims were wholly non-compliant.
Read guide →Regulation
From 18 May 2026, HMRC requires paid tax advisers to register or lose the right to interact with HMRC on a client’s behalf, including filing R&D claims.
Read guide →Professional Standards
Professional Conduct in Relation to Taxation was updated from 1 January 2026 to align with international ethics standards, raising the bar for how R&D advisers must work and document claims.
Read guide →Compliance
The Additional Information Form requires a named company officer to take personal responsibility for every R&D claim filed from August 2023 onward.
Read guide →Process
HMRC’s targeted advance assurance pilot launched on 18 May 2026 and runs until May 2027, giving SMEs pre-clearance on up to two high-risk areas of an R&D claim.
Read guide →Our 15-minute assessment will tell you whether your company has a defensible R&D claim, and put you in touch with an HMRC-registered specialist if a claim is worth pursuing.
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