Research and Development Tax Relief - HMRC One to Many letter

HMRC have recently launched a One to Many letter campaign relating to claims for Research & Development (R&D) Tax Relief. The letters have been sent to company directors whose companies have made R&D claims in the past. It is asking them to review their previous claims using a checklist to make sure that the information they have provided about their claim is complete and correct and, if there is an error, to make amendments as necessary. A copy of the letter is provided below.

• The letters were issued during the weeks commencing 23 January 2023 and 30 January 2023.
• Letters have been sent to 2,024 companies in two batches of 1,000 and 1,024.
• The intention of the letter is to raise taxpayers’ awareness of fraudulent R&D claims.
• It is encouraging recipients to check claims to ensure they are complete and correct.
• It provides further signposting to GOV.UK to amend claims if appropriate.
• The letter is additionally notifying recipients that HMRC may need to open enquiries and possibly reject claims if they are found to be incorrect.

Check your claim for Research and Development tax relief – letter