Research & Development Tax Credit (RDTC) payments - delays

HMRC have informed us that the pause in some Research & Development Tax Credit (RDTC) payments continues while HMRC investigate some irregular claims, which means delays to their usual processing times.

HMRC appreciate agents’ patience while they handle these claims. HMRC’s previous advice still applies to agents which is:

• To help HMRC process your R&D payment quickly, please ensure you have completed all entries on the R&D section of your Corporation Tax return (CT600 form).
• Submitting additional information to support the claim, such as the R&D report will help HMRC process the claim quicker.
• Review the latest guidance on completing your CT600 form on GOV.UK
• If you submit a claim that is incorrect, inflated or fraudulent then you may be liable to a penalty. Read HMRC: standards for agents

HMRC ask R&D claimants to bear with them and ask claimants and agents not to contact the R&D helpline/mailbox to chase their claims. HMRC also ask you not to contact any HMRC official about a claim. Instead, HMRC say that agents should check the company’s online account to check the status of their claim.