In recent years we’ve seen changes to the rules, to processes and to HMRC’s approach to policing claims for research and development (R&D) tax relief. In this episode we map out the current landscape to help you navigate your way through it.In an attempt to clamp down on fraud, more R&D claims are being checked, but is this deterring genuine claims? We also look at a new HMRC facility to disclose errors made in claims – who can disclose, how to disclose and the points to consider in determining whether or not a claim is correct.LinksFollow the numbers: R&D tax reliefhttps://www.icaew.com/technical/tax/tax-faculty/taxline/articles/2025/follow-the-numbers-r-and-d-tax-reliefWhat is R&D for tax purposes?https://www.icaew.com/technical/tax/tax-faculty/taxline/articles/2024/what-is-r-and-d-for-tax-purposesDisclosing errors in claims for research and development tax reliefhttps://www.icaew.com/insights/tax-news/2025/jan-2025/disclosing-errors-in-claims-for-research-and-development-tax-relief R&D: what changes apply and from when?https://www.icaew.com/technical/tax/tax-faculty/taxline/articles/2024/r-and-d-what-changes-apply-and-from-when MPs briefed on HMRC’s R&D compliance approachhttps://www.icaew.com/insights/tax-news/2024/sep-2024/mps-briefed-on-hmrcs-r-and-d-compliance-approachSoftware project qualified for R&D tax reliefhttps://www.icaew.com/technical/tax/tax-faculty/taxline/articles/2024/software-project-qualified-for-r-and-d-tax-relief PanelistsStephen Relf, Technical Manager, Tax, ICAEWRichard Jones, Senior Technical Manager, Business Taxation, ICAEWAngela Clegg, Technical Manager, Business Taxation, ICAEWProducerEd AdamsEpisode first published: 5 February 2025Podcast recorded: 28 January 2025

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