Accountants highlight ongoing pain points in R&D claim process

More than three quarters of respondents said that they have seen clients unable to make an R&D tax relief claim due to failure to notify HMRC under the claim notification requirements, highlighting that lack of awareness of the rule change could be costing businesses carrying out genuine R&D.

Impact of the R&D rule changes

Although accountants are already taking steps to adapt to the merged R&D tax relief scheme, many report increased operational burdens as a result of the recent changes. Eight in ten accountants (80%) say claims take longer to prepare than a year ago, while over three quarters (77%) have had to invest in additional training to stay up to date with R&D tax relief changes.

These figures highlight the mounting time and financial pressures firms are under to keep pace with shifting regulation, which has changed radically in recent years, as part of measures to designed to combat error and fraud.

Ongoing pain points

As well as adapting their processes to keep up with growing claim complexity, accountants are experiencing specific pain points in relation to the additional information form (AIF), the new guidelines on contracted out R&D and HMRC enquiries.

In relation to the AIF – introduced just over two years’ ago – more than half of respondents (55%) said that they struggle with preparing the project descriptions for it, highlighting the nuanced and increasingly specialist nature of R&D tax relief claims.

A similar percentage (57%) highlighted that HMRC enquiries, which have risen significantly in recent years, remain a significant pain point.

Likewise, establishing who has the right to claim under the new rules on contracting out R&D is causing difficulty, with 64% highlighting ongoing challenges.

Reflecting on the findings, Kelly Oakley CTA, ForrestBrown Associate Director and accountant partner programme lead, said:

“Unsurprisingly, changes made to the R&D tax relief incentive are creating challenge for accountants and their clients alike. More work is needed to put together a robust claim that meets HMRC requirements, and the new rules create complexity.

“This is prompting some accountants to review how they provide R&D tax advice which for some means choosing to partner with a specialist to supplement their own expertise.”

Survey methodology

The research was conducted in May 2025 by Censuswide, among a sample of 250 UK accountants, who belong to firms that have five partners or more and advise clients with R&D tax relief claims.