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Can I reuse a previous R&D tax credit claim?

by Phil Smith

You cannot reuse a research and development (R&D) tax credit claim. HMRC expect you to consider the eligibility of your qualifying R&D activities and expenditure each time you make a claim. And while a claim cannot be reused, if your work is continuing to resolve technological or scientific uncertainty, a single project can span many years.

It is not unusual for an R&D project to extend across multiple years. As long you continue to incur qualifying R&D expenditure on activities attempting to resolve scientific or technological uncertainty, a project can feature in more than one R&D tax credit claim.

You may adopt a consistent year-on-year approach to your claim methodology which might be reflected in the supporting documentation — albeit with different qualifying costs and descriptions of your R&D activity. But simply recycling your claim from one year to the next is likely to lead HMRC to ask questions about your preparation process; they may open an enquiry.

The right people for your claim

ForrestBrown has developed an award-winning approach to R&D tax credit claims. It is robust enough to stand close scrutiny from HMRC, and adaptable enough to be tailored to your business, whatever your size, sector or structure.

Our friendly team includes charted tax advisers, chartered accountants, sector specialists, lawyers and ex HMRC inspectors.

If you need help with R&D tax credits, get in touch today.

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This article was last updated on 11 October 2019.

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