The move comes as irregular claims are investigated
HMRC has paused some Research & Development Tax Credit (RDTC) payments while it investigates some irregular claims.
The majority of R&D relief claims are unaffected but there will be some delays to their usual processing times; this will ensure they prevent abuse of the relief.
To help process R&D payments quickly, please ensure you have completed all entries on the R&D section of your corporation tax return (CT600 form).
Submitting additional information to support the claim, such as the R&D report, will help HMRC process the claim quicker.
Review the latest guidance on completing your CT600 form on GOV.UK.
If you submit a claim that is incorrect, inflated or fraudulent then you may be liable to a penalty. Read HMRC: the standards for agents.
HMRC asks R&D claimants to be patient and not to contact the R&D helpline/mailbox to chase their claims. Instead, agents should check the company’s online account to check the status of their claim.