If an earlier claim was wrong, we help you put it right.

Do not ignore it, and do not rush to HMRC either. Ask us for a confidential review first. We look at the projects, the costs and the evidence, work out whether anything was overstated and by how much, and then set out your options. You will then know the position before anything is said to HMRC, which is the best time to decide what to do.

Where you are still within the time limit to amend, yes, that is usually the route. The time limit for an R&D claim is generally two years from the end of the period of account. Once you are out of time to amend, HMRC provides an online R&D disclosure service. We tell you which applies to each period.

It is an online service for telling HMRC you claimed too much R&D relief when you can no longer amend the return. You give details of the period, the amount and how the error arose. HMRC's guidance on telling it about an overclaim is updated regularly, and we follow the current version. Deliberate cases are dealt with differently.

HMRC considers inaccuracy penalties where an error is careless or deliberate, and the level depends on behaviour. Penalties are lower where the company tells HMRC unprompted. Telling HMRC before it contacts you, with the full and correct figure, puts the company in the strongest available position. That is why we work out the right number before disclosing.

Yes. HMRC's guidance says the full overclaim must be repaid even if an agent took a fee out of the money. The company is responsible for its return. Whether any of the fee can be recovered from the adviser is a separate question between you and them, and does not reduce what you owe HMRC.

Yes. The disclosure asks for the name of the agent who prepared the original claim. HMRC takes a close interest in agents who produce poor claims, and it can refuse to deal with them in some circumstances. Answer accurately. We handle that part of the disclosure for you, and we explain it to you beforehand.

Possibly, but it depends on the contract and on what went wrong, and we do not give legal advice on disputes. Keep the engagement letter, the invoices and all correspondence. We can give you an independent technical view of the claim, which is useful evidence, and you may want a solicitor to advise on any claim against the adviser.

HMRC treats deliberate cases differently, using its Contractual Disclosure Facility rather than the standard online service. If you suspect deliberate conduct, by anyone, take advice before you contact HMRC. Tell us in confidence what you know, and we will explain what the position means and who else needs to be involved.

HMRC can normally open an enquiry within 12 months of the return being filed, or a little longer for late or amended returns. After that, it can raise a discovery assessment, normally up to 4 years after the period, 6 years if the error was careless and 20 if deliberate. We check the position for each of your periods, rather than guess, because the answer differs by year and by what was filed.

The main element is repaying the overclaim. On top of that, HMRC may charge a penalty, depending on how the error arose and how it is disclosed. Before you commit to anything we calculate the corrected claim and the likely range, so you can see the whole picture. Our own fees are quoted on request.

Tell us early. How a payment is made is something to raise with HMRC when disclosing or soon after, not after a demand arrives. We can present your position to HMRC with the disclosure. We do not know in advance what HMRC will agree, and we will not promise an outcome.

It should not stop you claiming, but HMRC will have seen how the company evidenced its R&D, and later claims will be read with that in mind. We use the correction to fix the root cause, usually records and project selection, so future claims are stronger. A claim based on better evidence is the best answer to any concern.

Then only that part needs correcting. One poorly evidenced project does not make the whole claim wrong. We separate what stands from what does not, put the correction in front of you and, if you agree, put the right figure to HMRC. We would not withdraw a valid claim just because part of it was weak.

HMRC reviews the disclosure and may ask for further information, and it decides on any penalty. We deal with those questions so you do not have to. We explain each step as it comes and make sure that you see everything before it is sent. If HMRC opens an enquiry from there, we can defend it.

If a review shows that a claim was overstated, telling HMRC before it contacts you is generally the better course, because the penalty position is better for unprompted disclosure. But decide on facts, not nerves. A review can show a claim is sound, in which case there is nothing to disclose. That is why we review first.

Common signs are project descriptions that read like templates, costs nobody can trace to payroll or invoices, overseas work claimed for a period when it was restricted, grants ignored, or a previous adviser who cannot be reached. A short review of the papers usually tells us. You do not need to be sure to ask; it is what the review is for.

The claim and technical report if you have them, the additional information form, the cost schedule, the accounts and Company Tax Return for the period, and any HMRC correspondence. If you do not have the adviser's working papers, tell us. We can work from what the company holds and from the figures in the return.