HMRC introduces further changes to R&D tax relief from August

Many businesses that rely on research and development (R&D) will have had to contend to the changes to tax reliefs in this area that were introduced earlier this year.

However, the changes to this tax credit system don’t stop there and from 8 August 2023, organisations will have to be prepared for further changes to the claims process.

From this date, you will have to complete and submit an additional information form to HMRC to support your Research and Development (R&D) Tax Credit claim

This change is compulsory for ALL R&D tax credit claims, regardless of whether a business has claimed previously or not.

This means as well as a breakdown of the qualifying expenditure, HMRC now requires a detailed description of the R&D projects being claimed for including:

  • The main field of science or technology (remember this excludes social science)
  • The baseline level of science or technology that the claimant planned to advance.
  • The advance in that scientific or technological knowledge the claimant aimed to achieve.
  • The scientific or technological uncertainties that the claimant faced.
  • How the project sought to overcome the uncertainties.

Essentially, it is the information that would be required when your accountant would typically prepare an R&D report prior to a claim.

This is a significant change to the existing tax relief system and adds yet more administration work to the process.

If you are unsure of how this change may affect your ability to claim in the future or you would like assistance preparing future R&D tax credit claims, please speak to us for advice and support.

Awards and Accreditations

Get in touch

Get in touch

If you would like to see full details of our data practices please visit our Privacy Policy and if you have any questions please email