HMRC has written about past R&D claims. Do not ignore it, and do not panic.

These letters are sent to many companies at once. They suggest that an R&D claim may contain an error, and they invite the company to review it and put it right. They are sometimes called nudge or one-to-many letters. They are not the same as an enquiry into your claim, but they are a signal that HMRC is looking at claims of a certain kind.

No. An enquiry is HMRC examining your particular claim and asking questions about it. A general letter is wider: it points to a possible issue and asks you to check. But a letter can be followed by a check, and a poor response can make that more likely. We read the letter and tell you which kind it is.

Which claim and period the letter refers to, what exactly it says may be wrong, and whether it matches your claim. Then we compare the claim with the evidence: projects, costs, overseas work, grants, connected parties and agents. We do this before replying, because the reply is a statement to HMRC. We can do the check for you.

Then say so, with the evidence, and do not simply assume it. A reply that shows how the claim meets the rules is better than silence. We review the claim first, so that the confidence is justified, and then prepare the response. If the review finds a problem, we tell you before you reply.

Yes. HMRC can normally open an enquiry within 12 months of the return being filed, and later through a discovery assessment where the rules allow. A letter does not stop either. Whether it does depends on what you say and what the evidence shows. A well-evidenced reply gives HMRC less reason to ask for more. We cannot predict what an officer will do.

Not necessarily. The claim is the company's, and the reply is a statement of the company's position. If the original adviser is helpful and the claim is sound, they may help. If they are not, or the claim is doubtful, an independent view is wiser. We check the claim first, then decide who should reply.

Look at the letter itself: the date and what it asks for are set there, and we do not assume. Tell us the date when you send the letter. If more time is needed to review properly, we ask for it before the date passes, not after, and we explain what we will provide.

HMRC's penalty rules look at behaviour, and penalties are lower where a company tells HMRC about an error unprompted. We cannot say how a general letter changes that. What we can say is that ignoring one removes any chance to put things right on your terms, so we recommend a considered reply.

By testing it against the rules, not against memory. Was there an advance in science or technology? Was the uncertainty real? Were the costs qualifying, paid and traceable? Did overseas work or a grant matter? We go through the technical report, the cost schedule and the additional information form, and compare them. We report in plain terms.

Then only that part needs correcting, and the rest can stand. We separate the two and show you the effect on the figures. Whether to correct, and how, is your decision. If you do, the full overclaim for that part must be repaid even if an adviser took a fee from it.

A careful reply does not. A careless one can, because what you say becomes part of the record. That is why we draft carefully, say only what we can support, and show you the reply before it is sent. If you have already replied, send us a copy and we will take it from there.

Yes, and it is often sensible. If one claim has a weakness, others prepared in the same way may share it. We review the claims together, rank them by risk and tell you which, if any, need attention. It is better to know the whole position before deciding what to say.

They do not stop you claiming. But they are a prompt to review how claims are put together: whether descriptions are specific, costs are traceable and records are kept. We use the review to improve the next claim, so it rests on better evidence. Our Assured package includes handling HMRC nudge letters and simple queries.

The decision belongs to the company, usually through its directors, not to the adviser. We advise on the facts, the figures and the options, and tell you what we would do. We do not contact HMRC about an error without your instruction. Where the company has doubts, it makes sense to have a review before anyone decides.

Not necessarily. A general letter may be sent because a claim shares features with others HMRC has concerns about. It may be that yours is fine. But it is a reason to check, so that you can reply with confidence or put right anything that needs it. A short review is usually enough to know.