A second opinion before you file.

It is an independent read of a claim that has been drafted but not yet filed. We test the projects against the Government's definition of R&D, check the cost figures against the records, look at how the claim is evidenced and flag anything HMRC is likely to question. You get a straight view of whether the claim is ready, and what to change if it is not.

As soon as there is something to read, and certainly before the additional information form and the Company Tax Return go in. A review done after filing can still help, but changes are simpler and cheaper before anything reaches HMRC. If a deadline is close, tell us when you ask so that we can plan the work around it.

Yes, whoever prepared it. We read it as we would read our own, against the same standard. If the claim is sound, we say so. If it is not, we say that too, explain what is wrong and set out what it would take to fix it. We do not criticise a firm for the sake of it, and we do not hide a problem to be polite.

The project boundaries, the scientific or technological uncertainty and the advance claimed; whether the competent professionals are properly identified; the staff, subcontractor, consumable, software and cloud costs against payroll and invoices; grants, connected parties and overseas work; the choice of scheme; and whether the technical report and the additional information form agree with each other.

We tell you plainly what the problems are, how serious each one is and what it would take to fix. Some can be put right by clearer evidence. Some mean a project, or part of a cost, should come out of the claim. You decide what to do. We do not change the claim, or contact anyone about it, without your instruction.

Yes. A review of a filed claim can show whether it is likely to stand up if HMRC asks questions, and whether it needs correcting. If it does, our page on correcting past claims sets out the options. Telling HMRC about an error unprompted generally leads to lower penalties than waiting to be found.

We agree a timetable before starting and tell you honestly how long the review needs, which depends on the size of the claim and the quality of the papers. If a deadline is tight, we say what can be reviewed properly in the time available. A short, focused review is better than a rushed one, and filing late is not an option you want.

Not unless you ask. A review comments on what you have: where the uncertainty is not clear, where a description reads like a template, where evidence is missing. If you then want us to redraft some or all of the narrative, that is a separate piece of work we can quote for, or we can move the whole claim onto our preparation service.

It happens, and it is better to find out before filing. We set out our reasoning against the Government's guidelines and HMRC's published approach, so the point can be discussed on its merits. We are happy to speak to your adviser. In the end the company decides what to file, on the basis of the best-reasoned view.

Yes. A claim can be sound technically and wrong on the numbers, and the reverse. We check that each cost is a qualifying category, that time has been apportioned fairly, that unconnected agency and subcontractor costs are taken at 65%, that costs were paid, and that grants and overseas work are treated correctly.

Yes. A review is not only about removing risk. We also look for qualifying costs or projects that were left out, such as staff time not captured or cloud costs not included. If the claim is conservative for good reasons, we say so. If it is too low because something was missed, we show you what and why.

A written summary of what we reviewed, what we found and what we recommend, in plain English, with each point ranked by importance. A Chartered Tax Adviser signs off our view. We also talk it through with you, so you can ask about anything that is unclear before deciding what to do.

We cannot say that. HMRC chooses which claims to check, and its figures show that 17% of claims were checked in 2023-24. What a review does is make it more likely that, if a claim is checked, it holds up. It finds weak points while you can still fix them, which is where the value lies.

Yes. We act for you, not for them. We do not tell your current adviser that you have asked for a second opinion, and we do not share our findings with them, unless you ask us to. If you want us to work alongside them, we will, and we will agree with you who sees what.

The draft technical report or project descriptions, the cost schedule, the accounting period, whether you have claimed before, and any grant or contractor details. Payroll summaries and a handful of sample invoices help. If you have a draft additional information form, send that too. Send what you have: we tell you what else is needed.

A review checks someone else's work and reports on it. Preparation means we build the claim ourselves: interviews, cost mapping, the technical report and the filing. A review is quicker and narrower. If it shows the claim needs rebuilding, you can move to preparation, and we use what we have already learned about the claim.