Find the situation that sounds like yours.

Do not ignore it, and do not reply in a hurry. Note the reply date, keep every record, and send us the letter. We triage it the same working day: what it is, what it asks, how serious it is and when we must respond. Then we review the claim before anything goes to HMRC. The first reply sets the tone for what follows.

Yes. We start from what the company holds: the claim, the return, the additional information form and any HMRC letters. We assess the claim independently and tell you where it stands. We can then defend it, correct it or rebuild the evidence. Our page on inherited claims explains the steps.

With a free scoping call. We ask what you have built or tried to build, what technical problems you faced, who worked on them and what it cost. We then tell you honestly whether it looks likely to qualify. If it does, the first thing to check is whether you must notify HMRC before claiming. Our first-time claim page covers the steps.

For the period it applied to, a late notification makes the claim invalid, so the answer may be yes. But first check whether you needed to notify at all: companies that claimed in the last three years generally do not. Other periods may still be open. Our page on missed notifications explains what to check and what can still be protected.

Generally yes, subject to what your engagement letter says about notice and fees for work done. We can pick up where the previous adviser stopped, review what exists and tell you what needs doing before the deadline. Any new agent is named to HMRC on the notification and the additional information form. See our page on switching provider.

Yes. A first conversation is confidential, and so is a review of an old claim. We do not contact HMRC, your previous adviser or anyone else about your position unless you ask us to. That matters most where a past claim may have been wrong, because you should know the position before deciding what to do.

We read the letter or document, note every date, and tell you what it means and what the next step is. Same working day, if you contact us before the end of it. Then we agree who authorises us to act, collect the papers and review the claim. Only after that do we draft anything for HMRC.

We reply the same working day. For an HMRC letter with a reply date, we triage it at once and tell you what is needed and by when. If the date is very close, say so in your first message, because we can ask HMRC about timing while we prepare. We will not promise the impossible, but we will tell you quickly where you stand.

Yes, and often it helps. Your accountant knows the accounts, the return and the filing history. If your accountant introduced you to us, we say so, and any referral fee we pay is disclosed to you. They remain your accountant for everything else. If you prefer, we can speak to you first and brief them afterwards.

No. The first call is a conversation, not an audit. Have the accounting period in mind, a rough idea of the projects and any HMRC letter to hand. After the call we tell you what we need and in what order, so you are not asked to find everything at once.

Then it is worth testing. We assess the claim independently against the Government's guidelines on R&D and HMRC's published approach, and tell you what we think. If the previous approach was sound, we say so. If it was not, we explain why and what to do. We would rather give you a straight view than agree for the sake of it.

It depends on the circumstances, and the person appointed to run the company would normally make the decisions. We can review whether a claim exists or can still be made, and explain which dates matter. A claim is generally due within two years of the end of the period of account, so time can be important. Speak to us early.

Yes, from either side. A buyer may want to know whether the target's past claims will stand up, and a seller may be asked to support them. We review the claims and the evidence and explain the exposure. The company, not its former owners, remains responsible for its returns, so the question usually belongs to whoever now controls it.

It can. Joining a group can change who should claim, and connected companies' expenditure counts towards the ERIS intensity test, so a sale can alter the figures. Time limits and the notification rules run by period of account, not by owner. We check the effect on current and past claims whenever ownership changes.

Start with our page on grant-funded projects. For periods beginning on or after 1 April 2024, HMRC says there is no restriction on claiming subsidised costs under the merged scheme or ERIS. Earlier periods had grant rules that still matter for older claims. We check the period first, then the grant terms.

The company that carried out or decided the R&D, subject to the rules on connected companies, which can affect the intensity test, the PAYE cap exemption and the treatment of payments between group members. Our page on groups and connected companies explains the main points. Each group needs a view taken across all its companies, not one at a time.

For periods beginning on or after 1 April 2024, a loss-making SME with relevant R&D spend of at least 30% of its total relevant spend can choose ERIS. Otherwise, the merged scheme applies. We model both, because the payable amount differs and the PAYE cap can limit the cash. Our page on loss-making companies explains the choice.

For periods beginning on or after 1 April 2024, contracted-out R&D and externally provided worker costs qualify only if the work is done in the UK or is qualifying overseas expenditure. The test is strict: the overseas work must be necessary, and cost or availability of workers are ignored. Your own employees are not within this restriction in the same way, so we look at who did what, where.

Do not ignore it. These letters suggest a claim may contain an error and invite a review, and they are not the same as an enquiry. Reviewing the claim and replying properly is usually wiser than silence. Our page on letters about past claims explains the steps and how we help.

If HMRC has opened an enquiry, start with the enquiry page. If a previous adviser's claim is being checked, use the page on inherited claims. For a first claim, a missed deadline or a change of adviser, use those pages. If none fits, book a call and tell us what has happened. We reply the same working day.