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  • Led by former HRMC inspectors
  • Built on an ethical foundation

HMRC R&D Tax Relief Enquiry Defence Services

Bonham & Brook supports businesses facing HMRC enquiries into R&D tax relief claims. We review the claim, prepare technical and financial evidence, represent your position and manage HMRC correspondence.

Facing an HRMC enquiry? 

HMRC R&D Enquiry Support for Your Business

An HMRC R&D enquiry is a formal review of your Company Tax Return, including the R&D tax relief claim, to check whether the correct amount of Corporation Tax has been paid.
 
A strong response needs to address HMRC’s questions clearly, with technical explanations, financial evidence and supporting documentation organised around the points raised. Specialist representation helps keep the process structured and controlled, reducing uncertainty and helping avoid reactive communication.
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How We Help

Facing an HMRC Enquiry?

 

  1. Dedicated Enquiry Defence Team

    A specialist team assigned to your case, managing every aspect of your HMRC enquiry response.

  2. HMRC Representation

    We communicate directly with HMRC on your behalf, ensuring all responses are accurate and measured.

  3. End-to-End Case Management

    From initial notice through to resolution, we manage the full lifecycle of your enquiry defence.

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Meet Our Team

Dedicated Compliance Specialists at B&B

HMRC enquiry defence is handled by specialists who understand the technical, financial and compliance requirements behind R&D tax relief claims.

Your case is reviewed by the relevant members of our enquiry defence team, with clear responsibility for claim evidence, HMRC correspondence, cost methodology and response preparation.

Our edge

Expert HMRC Enquiry Defence

When HMRC opens an enquiry into an R&D tax relief claim, the response needs more than a general tax reply. It needs technical understanding, cost review, controlled correspondence and evidence that addresses the specific points HMRC has raised.

Bonham & Brook’s enquiry defence service is supported by a specialist compliance team, with senior oversight from Malcolm Henderson, Head of Compliance, who has over 26 years of experience, including time as an HMRC inspector.

Working with an experienced, reputable adviser can help evidence reasonable care, which may reduce penalty exposure or support a no-penalty position if HMRC identifies an inaccuracy.

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1 Led by former HRMC inspectors
2 Managed HMRC engagement
3 Evidence-led approach
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Facing an HMRC enquiry into your R&D claim?

If HMRC has opened an enquiry into an R&D tax relief claim, Bonham & Brook can review the enquiry letter, the claim position and the evidence available before advising on the next response.

This may include cases where the original claim was prepared internally or by another adviser, subject to an initial review.

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How an HMRC R&D Enquiry May Be Resolved

An HMRC R&D enquiry may be resolved through further evidence, agreement on the claim position, claim adjustment, ADR, review, appeal or penalty mitigation, depending on the claim, the evidence and the points under review. In some cases, a meeting or call with HMRC can help clarify the issues before the next response is agreed.

Bonham & Brook helps manage the response strategy at each stage.

Further Evidence Response

We prepare structured replies where HMRC requests more information, clarification or supporting documents.

HMRC Meeting or Call

We help prepare for HMRC meetings or calls where direct discussion may help clarify the enquiry points.

Claim Adjustment or Agreement

We review the position before any amendment, agreement or partial disallowance is considered.

Escalation, ADR or Mitigation

We support further review, ADR or penalty mitigation where additional challenge or risk management is required.

Outcomes depend on the facts, evidence and HMRC’s review. Our role is to present the strongest defensible position available.

Why Us

Why Bonham & Brook

Specialist-led advice, tailored to your business.

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Unparalleled expertise

Our team is made up of specialists who are genuinely the best in their field: people who’ve spent years mastering their discipline. That depth means our advice holds up under scrutiny.

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Human-centred approach

We build partnerships that last. We integrate with your team, understand your business, and stay commited through the complex moments. That’s earned us clients who come back, year after year.

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Ethical Foundation

Compliance is at the core of everything we do. It’s the foundation of how we think and advise. With a stellar in-house compliance team, you can be certain that every recommendation we make is defensible.

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Trusted by the best

Leading organisations across industries trust us with their most complex challenges. That reputation is earned through consistent excellence and personable service synonymous with Bonham & Brook.

Case studies

Case Examples of HMRC Enquiry Resolution

Anonymised examples illustrating how we have resolved enquiries for clients across different sectors.

HMRC Enquiry Defence

Frequently Asked Questions

HMRC opens R&D enquiries to ensure that the correct amount of tax is being paid and that the claim meets the criteria outlined in the legislation and guidelines. This could be due to inconsistencies in the claim or missing information. In other instances, claims could be selected randomly as part of HMRC’s risk assessment process known as the Mandatory Random Enquiry Program (MREP). It doesn’t necessarily mean the claim is incorrect, but HMRC wants further evidence or clarification.

Not necessarily. Many enquiries often result in the claim being upheld in full or with only minor adjustments being made as a result of the claim meeting HMRC’s criteria for R&D tax relief. The outcome depends on how well the evidence supports your claim. Our role is to work closely with you to strengthen your case and engage proactively with HMRC throughout the process.

It can, particularly if HMRC identifies issues with your methodology or documentation. However, resolving the enquiry allows us to improve the robustness of your future claims. We’ll help implement any recommended changes or improvements to reduce the risk of future enquiries.

R&D, like other forms of investigation opened by HMRC, is isolated unless specified otherwise. As such, the opening of an R&D enquiry does not mean that the company’s wider tax affairs will also be assessed by HMRC. This is the case with previous R&D claims submitted; an enquiry into a specified accounting period’s claim does not automatically result in other enquiries being opened up on other claims. HMRC has discovery assessment powers under Schedule 18 of the Finance Act, which allow them to raise a tax assessment outside the normal enquiry window if they identify that excessive relief has been claimed or insufficient tax has been assessed. However, this is typically only seen in extraordinary circumstances or where HMRC suspect significant errors or fraud to have occurred.

HMRC will usually request:

  • A further breakdown of qualifying R&D activities

  • Supporting technical narratives

  • Technical Drawings or Project Milestones

  • Project timelines and boundaries of R&D activities

  • Cost summaries and calculations

  • Payroll and financial records

  • Any correspondence or documentation that supports your claim, such as real time information (RTI)

Speak to a Compliance Specialist

If your business has received an HMRC enquiry into an R&D tax relief claim, speak to Bonham & Brook before preparing a response.

Our specialist team is ready to review your HMRC enquiry, defend your R&D tax relief claim and build a response strategy focused on the strongest defensible outcome.

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