Corporate report

Compliance approach to Research and Development tax reliefs

HMRC鈥檚 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鈥檚 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鈥檚 compliance approach to Research and Development.

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Published 17 July 2023

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