R&D Relief in 2025 - Navigating the Minefield

Objectives

There have been fundamental changes in the field of R&D reliefs and it is an area where HMRC are undertaking significant compliance activities. It is therefore key that advisers understand the parameters within which R&D claims can be made and how those claims should be managed. The course will cover the regime in place since 1 April 2024.

Key topics

• What is R&D and what reliefs can be claimed?
• Analysing the allowable expenditure and checking the validity of the claim
• The administrative side of claiming and the new processes involved
• The challenges seen by HMRC and how enquiries can be managed
• R&D ethical considerations – professional competency and due care

Who should attend

Partners and managers in practice who are advising companies and need to understand the new regime and compliance risks