R&D Communication Forum (RDCF) March 2026 – Insights for Claiming Businesses

March 24, 2026

By Oliver Mountford, Compliance Manager

HMRC has announced a series of updates to R&D tax relief, and while the technical details are aimed at consultants, the changes have real impact for businesses. Here’s what they mean for you in and your business in the simplest terms. 

 

Simpler Forms for Northern Ireland Businesses  

Submitting R&D claims in Northern Ireland is about to become more straightforwardl. HMRC has updated its forms so that small mistakes, like a typo in your tax reference number or the dates of your accounts, will no longer automatically cause problems. This means fewer rejected claims and a smoother process overall. HMRC has also said that other forms will be updated in the same way soon, making the system more forgiving and less stressful. 

 

Advanced Assurance Improvements  

From 18 May 2026, businesses will be able to get early confirmation on key parts of their R&D claim. You can ask HMRC to check whether your project qualifies as R&D, how contracted work is treated, whether overseas costs can be included, or whether the pay-as-you-earn cap applies.  

Being able to confirm up to two of these areas in advance gives you clear answers much sooner, making the claim process easier to manage and giving you greater confidence from the start. This is particularly significant because it reduces uncertainty and helps businesses plan with clarity before investing time and resources into their claim. 

However, it remains unclear how HMRC will apply and enforce the rules around contracted-out R&D and overseas expenditure in practice. As guidance develops, this will be an important area for businesses to monitor closely. 

 

Operational Trends and HMRC Performance  

HMRC shared that fewer businesses are claiming R&D relief, but those that do are claiming larger amounts. For businesses, this shows that R&D tax relief is becoming more valuable even if fewer companies are applying. HMRC also confirmed that it is meeting its processing target, which means most claims are completed within the expected timeframe. In fact, nine out of ten claims last year were processed on time.  

On top of that, HMRC is also working to improve customer service through quicker replies to emails, faster turnaround for Alternative Dispute Resolution, and clearer ownership of each claim. For more complex cases, the shift away from ISBC towards WMBC is significant, as it points to a move towards named officers managing claims rather than a task-based approach. This should give businesses a clearer point of contact and greater continuity throughout the process. 

 

AI in R&D Casework  

HMRC has confirmed its use of AI tools to help its teams review claims more efficiently. These tools can summarise information and support caseworkers, but they will not replace human decision making. All testing has been carried out under strict security and data protection rules. The aim is to speed up processes while keeping decisions fair and accurate. 

 

Tax Adviser Registration Explained  

From May 2026, all businesses that provide tax services will need to register with HMRC. Registration will apply at the company level, meaning the business itself registers rather than each individual employee. Applications will be made online, and advisers will have three months to complete the process. HMRC has invested £36 million to make registration smoother and more secure. For businesses, this means greater confidence that the advisers you work with meet HMRC’s standards and are properly recognised. 

 

Key Takeaways for Businesses  

These updates are designed to make R&D tax relief easier to access, more transparent, and better supported. The changes to Advanced Assurance and Tax Adviser Registration are particularly important because they give businesses more certainty upfront and ensure that the advisers they rely on meet compliance standards. The operational and AI developments also show HMRC’s commitment to modernising the system and improving the experience for claimants. 

  

 

Next Steps  

At Bonham & Brook, we specialise in guiding businesses through the evolving R&D landscape. If you would like expert support in navigating these changes, contact us at info@bonhamandbrook.co.uk or  

Contact our R&D specialists for a strategic R&D tax review

 

 

Oliver Mountford

Compliance Manager

 

 

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