UK and International Tax news
HMRC Launch New Online Tool For R&D Tax Relief
Friday 10th October 2025
HMRC has recently launched a new online tool that can be used to check if a company has undertaken qualifying R&D before a claim for tax relief is made.
HMRC advise that the new tool will help if the company is new to R&D tax relief or needs additional support, and will give their view on whether a project involves R&D for tax purposes based on the information provided.
The online tool includes guidance designed to help understand the key concepts around qualifying R&D projects, check what information is needed before making a claim, and checks whether the project involves R&D for tax purposes.
HMRC stress the need for a competent professional to be involved in answering some of the questions in the tool. Their guidance on the importance of a competent professional covers who a competent professional is, evidence of being a competent professional and the opinion of a competent professional.
Key questions that the tool invites the user to answer include:
- Is the experience of the competent professional in the field of science or technology directly relevant to the issues in the project?
- What is the advance in overall knowledge and capability the project is trying to achieve?
- What was the scientific or technological uncertainty in the project?
- What work was carried out to resolve the scientific or technological uncertainty?
- When was each uncertainty resolved or abandoned?
HMRC state that the information provided will not be stored or used by HMRC and no personal or sensitive details are required to use the tool.
If you would like more information on the above, please contact Keith Rushen on 0207 486 2378.
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