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If HMRC opened an enquiry into your last R&D claim tomorrow, would you be confident in the outcome?
The UK’s R&D tax relief landscape has changed more in the last three years than in the previous two decades. New schemes, evolving requirements, rising enquiry rates, and the introduction of a merged RDEC scheme have fundamentally redefined what a robust claim looks like, and the level of care companies must take when selecting an R&D advisor.
Yet many businesses haven’t felt the need to review their approach to the incentives.
Many businesses have historically taken a lighter-touch approach to their R&D claim, often relying on general accountancy advice rather than specialist expertise. There is a temptation to be complacent if you’ve been getting fairly good results year on year. But a dedicated R&D specialist will often find areas that have been missed or find the process can be re-evaluated to ensure that it is still working the best way for your business, which may have changed in the interim.Maxine McKenzie, R&D Manager
What does benchmarking the performance of your advisor actually mean?
These are a few factors you need to consider when benchmarking the performance of your current advisor, and they come down to three core areas: how effectively they manage risk, the depth of expertise they bring to your claim, and whether their process is fit for today’s regulatory environment.
A high-performing advisor should not only maximise eligible benefit, but also ensure claims are robust under HMRC scrutiny and tailored to how your business actually operates. Evaluating these three factors provides a clear, practical framework for assessing whether your current approach is delivering the right balance of value, compliance, and long-term resilience.
How well does your R&D advisor protect you against HMRC enquiry risk?
Your advisor’s approach to risk has a direct bearing on the outcome of your claim. Does your advisor include enquiry defence, and is it included within their fees or at an additional cost? What’s their track record when HMRC opens a compliance check, how much of your claim value do they actually protect under scrutiny?
HMRC’s most recently published R&D tax statistics (for 2023/24 claims) show that around 17% of claims fall within compliance activity which underlies just how common enquiries continue to be. Against this backdrop, transparency matters. Ayming is the only provider to publicly publish enquiry performance each year: for claims submitted in 2025, we reported an enquiry rate of 6%, a 100% success rate, and secured 99.4% of qualifying expenditure for our clients.
HMRC & defending an enquiry – FAQs
HMRC enquiry rates have increased significantly in recent years, with industry estimates often cited at around 15–20% depending on sector and company size. However, rates vary widely based on claim quality, with well-prepared, evidence-led submissions typically attracting less scrutiny. In recent years, SMEs took the brunt of HMRC’s rise in enquiries, we anticipate this focus shifting to larger businesses, which are more costly to the exchequer, in the future.
HMRC will request further information to assess the validity of your claim, often focusing on technical justification and cost eligibility. The outcome can range from full acceptance to partial reduction or, in some cases, full rejection with potential repayment and penalties.
Challenges are often triggered by weak or generic technical narratives, ineligible activities being included, or insufficient supporting evidence. Claims that appear overly aggressive or inconsistent with HMRC guidance are also more likely to be scrutinised. Some industries and SIC codes will be targeted more.
Enquiry defence should involve preparing responses to HMRC, supporting technical arguments, and managing correspondence through to resolution. The scope can vary, so it’s important to understand whether this support is included in fees or charged separately. Check your contract, or ask your adviser directly.
Does your advisor have the technical depth to maximise and defend your claim?
Your advisor should have genuine technical expertise in your sector and the underlying tax knowledge to translate that into a robust, defensible claim. In practice, that means an advisor who challenges you on the boundaries of your projects and looks holistically at the business and how projects are run. An advisor who can identify auxiliary costs that are often overlooked and who brings experience across claims of varying size and complexity.
Depth of exposure matters. Our project managers are embedded in live claims of varying size and complexity early in their careers, accelerating their technical judgement and ability to navigate both the claims process and HMRC scrutiny.Peter Park, Senior R&D Manager
Technical expertise – FAQs
An R&D tax advisor should combine strong tax knowledge with genuine technical understanding of the sectors they support. This often means employing specialists who can engage meaningfully with your ‘competent professionals:’ engineers, scientists, product teams, or technical specialists.
Greater technical expertise leads to more accurate identification of qualifying activities and stronger, more defensible narratives. It also reduces the risk of both under-claiming and including ineligible work.
A strong advisor should be able to clearly explain and justify the scientific or technological uncertainties at the heart of your projects. This requires more than documentation, it demands the ability to engage with HMRC on technical detail.
A robust methodology involves structured interviews, detailed project reviews, and a deep understanding of how innovation happens within your business. This helps uncover qualifying work that may not be immediately visible or formally documented. But it isn’t a one-way street, you’ll need to make sure your competent professionals are engaged, open, and willing to take part in the process.
In practice, it means advisors who challenge assumptions, ask probing questions, and translate complex work into clear, HMRC-ready narratives. It also shows in their ability to handle claims of varying size and complexity with consistency and confidence.
Is your R&D claims process still fit for purpose under the new regime?
A process that was fit for purpose under the old SME scheme may not be delivering the same quality of outcome under the merged scheme. The process should adapt to the changing needs of your business and to HMRC’s updated guidance and requirements.
It’s not about applying a one-size-fits-all approach, but actually discussing methodology options and what would work best for the client. The way they captures their project and cost data, the number of projects they have, the type of industry that they're in – this all dictates the methodology that we might use.Maxine McKenzie
Preparing a claim – FAQs
R&D claims can be prepared using a range of methodologies, from detailed project-by-project analyses to more streamlined sampling or cost allocation approaches. The right method depends on the size, complexity, and structure of your business, and should balance accuracy, efficiency, and compliance.
You should be capturing clear technical narratives alongside robust financial data that directly links costs to qualifying activities. Gaps in either area can weaken the claim and increase the risk of enquiry.
HMRC expects sufficient evidence to demonstrate both the technical uncertainty addressed and how costs relate to that work. This doesn’t require excessive paperwork, but it does require consistency, clarity, and traceability.
Warning signs include heavy reliance on estimates, generic project descriptions, and a lack of alignment with current HMRC guidance. A rigid, one-size-fits-all approach that hasn’t evolved with regulatory changes is also a key indicator.
How can Ayming help?
At Ayming, we work with businesses to identify gaps, optimise submissions and ensure everything is built to withstand HMRC scrutiny.
If you’d like an independent view, we offer a benchmark review of your current R&D approach, highlighting strengths, areas of risk, and where your claim may not fully align with current HMRC expectations. You’ll receive a short, confidential assessment to help you understand how your advisor compares across risk, expertise, and process.
