ICAEW.com works better with JavaScript enabled.


HMRC suspends payment of some R&D tax credits


Published: 17 May 2022 Update History

HMRC places certain research and development claims on pause while it investigates irregularities in a bid to mitigate abuse of the relief.

HMRC has stopped the payment of some research and development (R&D) tax credits while it investigates some irregular claims. ICAEW understands that the majority of R&D tax credit claims will not be affected. However, claimants are advised that there will be delays to the usual processing times while HMRC tries to prevent abuse of the relief.

HMRC has also requested that claimants do not contact the R&D helpline/mailbox to chase their claims. Instead, it has asked agents and companies to review their online account for updates on the status of claims.

Claimants are reminded to complete all aspects of the R&D section of the corporation tax return (CT600). Submitting additional information to support any claim, such as an R&D report, will also help HMRC to process claims quicker.

Further information

Tax Faculty

This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

More support on tax

ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.

Sign up for TAXwireJoin the Tax Faculty
The future of tax after COVID

As digital technologies transform society, the UK government is grappling with balancing the books while ensuring its tax system is fit for purpose. Join us as we take a look at the issues and challenges facing the tax system.

Read more

More from the Tax Faculty

Latest news
Making tax digital image

Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter

Practical guidance

Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.

Technical support
Tax Faculty image

Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.