new claimants
of all tax credit benefit goes to 7% of companies
of all SME claims are worth less than £50,000
Key R&D tax credit trends
Overall, the number of SMEs making an R&D tax credit claim has increased but many of these additional claims are low value. Nearly a fifth receive less than £5,000. There is a growing legion of SMEs accessing the large company (RDEC) incentive for their grant-funded or subcontracted R&D. These SMEs have enjoyed, on average, larger benefits.
For large companies, the average benefit is £600,977 — the equivalent of 15 new STEM jobs. A top echelon of large companies (7%) receives nearly half (43%) of all money claimed.
Like last year, these statistics are based on partial data, which limits data accuracy to indicative trends. Any non-standard claims – those not submitted via a CT600 – do not feature. And this year, a large volume of claims were not processed in time for the data cut-off due to significant delays within HMRC earlier this year. We are therefore expecting significant changes when the data is completed next year.
RDEC trend one
A big reward for big businesses
At £315,789, the average RDEC claim has risen since last year (£297,872 in 2016-17). But this doesn’t reveal the full story. There is a huge gap between the average benefit claimed by large companies through the RDEC incentive (£600,977) and what SMEs claim (£64,562).
Large businesses comprise 7% of all claimants but gobble up nearly half (43%) of all the funding awarded by the government. It’s important to note, however, that this isn’t a negative.
Large businesses will naturally have a higher cost base than most SMEs, and R&D tax credits aren’t a fixed pot of money. It is important that all eligible businesses make a claim and that the right amount of funding reaches each one.


RDEC trend two
More SMEs continue to access RDEC
At the cut-off date for these statistics, 30 June 2019, HMRC was facing significant processing delays for RDEC claims made by SMEs. Six months of data are likely missing from these statistics, and so our analysis is based on a forecast of the actual data.
Since RDEC was introduced in 2013, we’ve seen a steady increase in the number of SMEs making use of this incentive — and this rising trend continues unabated. In most instances, these are grant-funded SMEs that are prohibited by EU state aid rules from using the SME credit. As a workaround, these companies can use RDEC. Despite RDEC actually being less generous than the SME incentive, these companies are benefitting from a larger claim value (£64,562) than their pure SME incentive counterparts (£53,714).
SME trend one
More SMEs claiming than ever
SMEs have made at least 42,075 R&D tax credit claims – 87% of all claims made – and we expect this number to rise well beyond this once the final data is available. Drilling deeper, we see HMRC reports nearly 7,000 first time applicants in 2017-18. This figure, too, will rise as the year progresses.
Based on our analysis, we forecast the number of first-time claimants will eventually be reported in excess of 14,000. Given this five-year trend, we would have expected HMRC to anticipate this and be better prepared to process these claims. Instead, businesses have faced significant delays in processing times in recent months – although we are pleased to report that this has now been addressed.


SME trend two
Untapped value for stagnating claim values
This year’s partial statistics report an average SME claim value of £53,714. A healthy figure and a small increase on last year’s data – but there’s a sting in the tail. The trend is for this partial figure to deflate when we get the full results.
Based on our analysis, ForrestBrown expect the actual figure will be around £49,000. This transforms the story around SME claim values from a small but steady increase to stagnation. Companies seeking to navigate past this plateau should consider speaking to a specialist R&D tax credit adviser; one that can offer you strategic advice on how to add value to your claim year-on-year.
SME trend three
Beware the rising tide of smaller claims
The likely culprit behind the flattening average claim values is the very high number of small value claims being made. Over three-quarters (77%) of SME claims are worth less than £50,000 and surprisingly, 18% of all claims are worth less than £5,000.
This doesn’t match our own experience. Carrying out R&D is an expensive activity, and so this proportion of very small claims is very surprising. It is hard to believe that so many SMEs are spending less than £10,000 annually on R&D.
It could be that these SMEs are nervous about the process and make a small claim. They are sometimes advised to do so, in error, in the hope of mitigating the risk as HMRC pushes for quality. Our concern for those claiming is that we have seen a recent spate of adverts from spurious advisers mislabelling what constitutes R&D.
Just because a claim is small doesn’t make it high-quality. If you are an SME and you’ve made a very small R&D tax credit claim, we’d recommend choosing your adviser wisely to ensure your business is protected and receiving what it is due.

Benchmark my claim
Are you one of the 48,635 businesses already investing in innovation and making an R&D tax credit claim?
If so, you’ll want to check how your claim stacks up against businesses in your region and your sector for peace of mind that you’re making the most of this valuable source of funding.
Average RDEC claim value
Average SME claim value
Benchmark your R&D tax credit claim by region
How does your claim compare to your neighbours?
A quick note: Regional allocation is based on the postcode of the company’s registered address, which might not correspond to where R&D takes place.
The South West, where we’re lucky to be based, is an innovation hotspot with a diverse range of sectors, from aerospace and advanced engineering, to software and food production.
Total claims
SMEs: 3, 255
Large companies: 165
SMEs in large companies & REDC: 260
Value of claims
SMEs: £125m
Large companies: £85m
SMEs in large companies & RDEC: £15m
Average claim
SMEs: £38,402
Large companies: £515,152
SMEs in large companies & RDEC: £57,692
With the largest UK regional economy outside of London, the South East is an affluent region particularly involved in pharmaceuticals, ICT and the space technology sector.
Total claims
SMEs: 6,330
Large companies: 535
SMEs in large companies & RDEC: 575
Value of claims
SMEs: £385m
Large companies: £385m
SMEs in large companies & RDEC: £45m
Average claim
SMEs: £60,821
Large companies: £719,626
SMEs in large companies & RDEC: £78,261
The capital boasts the headquarters of many global corporations. It is a world leader in financial services and FinTech. There is also a strong creative media industry. Large infrastructure projects underpin its strong construction industry.
Total claims
SMEs: 8,290
Large companies: 780
SMEs in large companies & RDEC: 605
Value of claims
SMEs: £630m
Large companies: £560m
SMEs in large companies & RDEC: £50m
Average claim
SMEs: £75,995
Large companies: £717,995
SMEs in large companies & RDEC: £82,645
With a strong agricultural history, East England continues to be a leading food producer and innovator. But now it also boasts Silicon Fen, Cambridge’s hi-tech hub for biochemistry and electronics.
Total claims
SMEs: 4,130
Large companies: 260
SMEs in large companies & RDEC: 320
Value of claims
SMEs: £270m
Large companies: £250m
SMEs in large companies & RDEC: £25m
Average claim
SMEs: £66,586
Large companies: £961,538
SMEs in large companies & RDEC: £78,125
The aptly names Midlands Engine is home to plane, train and automotive manufactures, complemented by booming computer games sector.
Total claims
SMEs: 6,365
Large companies: 410
SMEs in large companies & RDEC: 490

Value of claims
SMEs: £260m
Large companies: £290m
SMEs in large companies & RDEC: £30m
Average claim
SMEs: £40,848
Large companies: £707,317
SMEs in large companies & RDEC: £61,224
Although Welsh heavy industries, like steel and other metal ore refining, have experienced some relative decline, they are still prevalent. Finance, media and tech business have risen in the urban centres with agriculture remaining strong in rural areas.
Total claims
SMEs: 1,350
Large companies: 65
SMEs in large companies & RDEC: 115
Value of claims
SMEs: £70m
Large companies: £20m
SMEs in large companies & RDEC: £5m

Average claim
SMEs: £51,852
Large companies: £307,692
SMEs in large companies & RDEC: £43,478
The North East is a hotbed of engineering expertise, with recent growth in low carbon vehicles, marine offshore and subsea engineering. Petrochemical and renewable energy are also strong across Yorkshire and the Humber.
Total claims
SMEs: 4,320
Large companies: 300
SMEs in large companies & RDEC: 340

Value of claims
SMEs: £175m
Large companies: £65m
SMEs in large companies & RDEC: £15m

Average claim
SMEs: £40,509
Large companies: £216,667
SMEs in large companies & RDEC: £44,118
In the so-called Northern Powerhouse, Manchester is an important hub for construction, financial services and media. Automotive, new media and hi-tech businesses reside in Liverpool, while 6% of the UK’s gas energy comes from Morecombe Bay.
Total claims
SMEs: 4,385
Large companies: 250
SMEs in large companies & RDEC: 2950

Value of claims
SMEs: £175m
Large companies: £90m
SMEs in large companies & RDEC: £15m
Average claim
SMEs: £38,769
Large companies: £360,000
SMEs in large companies & RDEC: £50,847
Scotland, with its strong presence in oil and has is also emerging as a renewable energy stronghold. There are manufacturing, fishing and financial services heritages, accompanying modern pockets of life sciences, communications and electronics.
Total claims
SMEs: 1,735
Large companies: 195
SMEs in large companies & RDEC: 280

Value of claims
SMEs: £95m
Large companies: £65m
SMEs in large companies & RDEC: £10m
Average claim
SMEs: £54,755
Large companies: £333,333
SMEs in large companies & RDEC: £35,714
Birthplace of RMS Titanic, Northern Ireland is still an important shipbuilding centre. Paper, textile (especially linen) and furniture manufacturing complement a thriving agri-food sector.
Total claims
SMEs: 1,100
Large companies: 75
SMEs in large companies & RDEC: 130

Value of claims
SMEs: £45m
Large companies: £25m
SMEs in large companies & RDEC: £2m
Average claim
SMEs: £40,909
Large companies: £333,333
SMEs in large companies & RDEC: £19,154
Benchmark your SME R&D tax credit claim by sector
The average SME claim value is stagnating and three-quarters of the claims made are worth less than £50,000. There’s an opportunity for these SMEs to seek out expert advice to ensure they’re getting what they truly deserve.
Analyse how your claim stacks up against your competitors. We can help you identify an opportunity to uncover additional value.
The UK’s agriculture, forestry and fishing sector has traditionally been at the less intensive end of the R&D scale — although things are beginning to change. As legislative and consumer pressure increases, these industries need to be more environmentally friendly while still improving yields.
Agriculture, forestry and fishing businesses are on track to make more claims than ever before. If you’re in this sector and not making use of R&D tax incentives, it might be worth a second opinion. Read our blog on agriculture and R&D for more information.
What counts as R&D in this sector?
- Developing or implementing new ways to protect crops from diseases.
- Improvements in harvesting equipment, techniques or cycle times.
- Increasing allocation and use of marine and freshwater space for aquaculture development.
Total claims
Agriculture, Forestry, Fishing R&D Claims: 335
All SME claims: 41, 910
Value of claims
Agriculture, Forestry, Fishing R&D Claims: £15m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Agriculture, Forestry, Fishing R&D Claims: £44,776
As an industry dominated by global conglomerates, mining and quarrying SMEs are fairly rare but they do exist. Businesses in this sector are receiving a benefit that is in line with the national average. But with so few claims being made, a few small claims could easily be dragging down the overall average — especially when you bear in mind that the 2016-17 average claim value was £100,000.
While you have to dig a bit deeper, there’s still plenty of R&D gold waiting to be found. With so few claims being made in this sector, it’s worth working with an expert to ensure you’re getting everything you deserve.
What counts as R&D in this sector?
- Finding alternative methods to extract materials.
- Producing a more efficient gravel filtering machine, lowering overall costs.
- Developing new tools to prepare stonework.
Total claims
Mining & Quarrying R&D Claims: 50
All SME claims: 41, 910
Value of claims
Mining & Quarrying R&D Claims: £2m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Mining & Quarrying R&D Claims: £49,800
The UK has been a manufacturing epicentre since the industrial revolution and this R&D-intensive sector is still thriving despite a decline in its overall contribution to the UK’s GDP. This year’s statistics speak to a sector that’s on the up: there’s been a 31% year-on-year increase in total claims and overall claim values for 2017-18’s partial data indicates this year will comfortably surpass full-year values from 2016-17.
If you’re receiving less than the average claim value, it’s time to take action and give your claim a health check.
What counts as R&D in this sector?
- Introducing new automation technology to streamline processes.
- Improving product performance and manufacturing processes by using new materials.
- Innovative product development using computer-aided design tools.
Total claims
Manufacturing R&D Claims: 9,900
All SME claims: 41, 910
Value of claims
Manufacturing R&D Claims: £465m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Manufacturing R&D Claims: £46,970
Being at the forefront of the battle against climate change, SMEs in this sector enjoy high average claim values of £62,500. Curiously, however, only a relatively small number of businesses in this sector make a claim (just 0.3% of all claims).
With average claim values being so high in this sector, we’d recommend making sure your claim stands up to scrutiny. HMRC’s drive for quality could leave your business at risk if your claim isn’t correct.
What counts as R&D in this sector?
- Replacing existing refrigeration systems with more energy-efficient systems.
- Developing a natural ventilation system which feeds fresh air to rooms.
- Designing a steam humidifier that eliminates disposable boiling cylinders.
Total claims
Electricity, Gas, Steam & Air Conditioning R&D Claims: 80
All SME claims: 41, 910
Value of claims
Electricity, Gas, Steam & Air Conditioning R&D Claims: £5m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Electricity, Gas, Steam & Air Conditioning R&D Claims: £62,500
Water, waste and sewerage are essential for society but when it comes to R&D tax credit claims, these industries sit in the middle of the pack. The average SME claim is just below the national average at £40,816. This figure could increase in time, as the sector seeks to find ways to improve reliability and lessen waste.
Are you creating the future of water, waste and sewage? You could be claiming R&D tax credits to fund your work.
What counts as R&D in this sector?
- Eliminating hardened fat, paper and plastic fibres in wastewater.
- Developing new products such as paper from agricultural and industrial waste.
- Providing real-time online detection of leaks and bursts in water pipes.
Total claims
Water, Sewerage & Waste R&D Claims: 245
All SME claims: 41, 910
Value of claims
Water, Sewerage & Waste R&D Claims: £10m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Water, Sewerage & Waste R&D Claims: £40,816
There are at least a quarter of a million construction SMEs in the UK, but fewer than 1% are making use of R&D tax incentives. Construction represents some 7% of the UK’s GDP and R&D is widespread within it, although this is not always recognised by construction firms. Even accounting for the large proportion of sole traders in this industry, we’d expect more firms to be eligible and making an R&D tax credit claim.
There’s a big opportunity for construction firms to claim R&D tax credits. You might have dismissed the incentive before, but it’s definitely worth re-considering. Getting your R&D tax credit claim right will ensure that it protects your business and provides valuable funding for future growth.
What counts as R&D in this sector?
- Integrating new or improved technology into buildings.
- Coming up with new ways to implement energy-saving techniques.
- Creating new, sustainable drainage systems.
Total claims
Construction R&D Claims: 1,790
All SME claims: 41, 910
Value of claims
Construction R&D Claims: £90m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Construction R&D Claims: £50,279
Wholesale, retail and trade repairs sectors account for 11% of SME R&D tax credit claims. Average claim value, however, is only 62% of the national average at £33,403. This category excludes trade and repair of cars and motorcycles. Instead, the focus is on other consumer retail; a space where R&D is taking place to improve customer experience.
Are you making the most of R&D tax incentives? Speak to our multi-disciplinary team of experts for peace of mind that you’re getting everything you deserve.
What counts as R&D in this sector?
- Developing a bespoke warehouse management system.
- Creating a fixture management platform to help global retailers manage stock reporting and availability.
- Re-creating existing products using new materials to aid and cut costs.
Total claims
Wholesale & Retail Trade, Repairs R&D Claims: 4,790
All SME claims: 41, 910
Value of claims
Wholesale & Retail Trade, Repairs R&D Claims: £160m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Wholesale & Retail Trade, Repairs R&D Claims: £33,403
We expect R&D in this sector will flourish with the imminent arrival of smart infrastructure. Although that’s not to say there isn’t already exciting innovation already taking place.
More than 300 businesses are making a claim worth on average £46,875. If you’re in this sector and your claim isn’t worth as much as this, it could be worth a second opinion. Read about R&D in construction supply-chain management.
What counts as R&D in this sector?
- Designing and developing bespoke containers to transport components.
- Developing a real-time, digital passenger departures board for the railway industry.
- Adapting packaging to decrease damages and weight during transport.
Total claims
Transport & Storage R&D Claims: 320
All SME claims: 41, 910
Value of claims
Transport & Storage R&D Claims: £15m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Transport & Storage R&D Claims: £46,875
Innovation in this sector has immense implications for how we live. The food sector, in particular, is relatively R&D intensive. At £23,810, the average claim value in this sector is the lowest across the board but that’s likely due to small cost base involved in food R&D.
A lower value claim isn’t necessarily a good quality claim. But whatever your claim size, it pays to make sure your claim is correct and protected from risk. If you haven’t had yours reviewed for a while, we’d be more than happy to help. Read more about innovation in the food industry.
What counts as R&D in this sector?
- Developing a frozen lasagne using free-from products.
- Developing robots for use in food service.
- Creating sustainable, eco-friendly living environments.
Total claims
Accommodation & Food R&D Claims: 210
All SME claims: 41, 910
Value of claims
Accommodation & Food R&D Claims: £5m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Accommodation & Food R&D Claims: £23,810
ICT represents a quarter (25%) of all SME claims. The sector includes things like publishing and telecoms, but computer programming and related activities are arguably the R&D centrepiece. Although the average claim value (£57,197), our own experience tells us the sky’s the limit when it comes to R&D in IT. The sector brims with R&D opportunities for its over 165,000 SMEs.
HMRC published new software guidance last year meaning some companies who’ve successfully made a claim in the past may now find their claim being queried by HMRC. For peace of mind that your claim is correct and meets HMRC’s new criteria, speak to one of our digital sector specialists today.
What counts as R&D in this sector?
- Developing a new coding language.
- Creating a new app to publish electronic copies of magazines.
- Developing a new way to encrypt data.
Total claims
Information & Communication R&D Claims: 10,490
All SME claims: 41, 910
Value of claims
Information & Communication R&D Claims: £600m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Information & Communication R&D Claims: £57,197
The UK is a global leader for financial services and insurance. There are more than 8,500 SME businesses in this sector and they punch above their weight with R&D. Despite accounting for just 2% of overall SME claims, the sector’s average claim is the highest across the board at an impressive £80,882.
With so much money at stake, you should be expecting to receive strategic R&D tax credit advice on how to add value to your claim year-on-year. Contact us for further information. Read more about FinTech R&D.
What counts as R&D in this sector?
- Developing data science or AI to provide new financial services.
- Using big data, advanced algorithms and machine learning to deliver investment options.
- Creating new cloud-based financial solutions.
Total claims
Financial & Insurance R&D Claims: 680
All SME claims: 41, 910
Value of claims
Financial & Insurance R&D Claims: £55m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Financial & Insurance R&D Claims: £80,882
The UK has a robust property and real estate market. It’s not as intensive as the construction sector, but SMEs supplying large commercial property investors and developers with ancillary services such as software are increasingly turning to R&D tax credits.
Are you confident you’re getting everything you deserve from your R&D tax credit claim?
What counts as R&D in this sector?
- Developing algorithms to analyse rental value and determine the market value of a property.
- Creating a visualisation tool to help an on-site team to synthesise information into an immersive model.
- Building an online marketplace for a specialist type of housing.
Total claims
Real Estate R&D Claims: 200
All SME claims: 41, 910
Value of claims
Real Estate R&D Claims: £10m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Real Estate R&D Claims: £50,000
Professional, scientific and technical sectors include a wide array of services including management consultancy as well as architectural and engineering activities. More than a quarter (26%) of the R&D tax relief claimed via the SME R&D tax credit scheme goes to companies in this category. At £72,260, the average SME claim in this sector ranks significantly higher than the national average, too.
If this is your sector, don’t miss out. It’s R&D intensive and you could unlock a substantial benefit. Speak to ForrestBrown about how to get going on making a claim.
What counts as R&D in this sector?
- Creating robotic pets to help reduce isolation and loneliness among chronically ill and recovering patients.
- Combining computer vision, AI and machine learning to create software solutions.
- Creating bespoke document and case management systems for legal services clients.
Total claims
Professional, Scientific & Technical R&D Claims: 8,165
All SME claims: 41, 910
Value of claims
Professional, Scientific & Technical R&D Claims: £590m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Professional, Scientific & Technical R&D Claims: £72,260
The admin and business support services category encompasses travel agencies, security and investigation activities and general business support services. This diverse cast makes up 6% of the SME claims submitted. These claims are just off the national average, tipping the scales at £50,781.
Don’t count yourself out when it comes to claiming R&D tax credits. As these figures show, there are plenty of businesses in your sector claiming. Maximise your competitive edge by ensuring your R&D tax credit claim is in tip-top condition.
What counts as R&D in this sector?
- Developing software to automate daily business functions.
- Creating a new piece of brochure production software for the travel sector.
- Developing a bespoke CRM system to manage its business functions.
Total claims
Admin & Support Services R&D Claims: 2,560
All SME claims: 41, 910
Value of claims
Admin & Support Services R&D Claims: £130m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Admin & Support Services R&D Claims: £50,781
Although this sector has traditionally been less intensive in terms of R&D, a new generation of EdTech (educational technology) hardware and software is enhancing this most important of sectors. There’s plenty of potential for R&D projects to unlock new ways of learning for students of all ages.
Are you confident you’re getting everything you deserve from your R&D tax credit claim?
What counts as R&D in this sector?
- Developing a software platform to facilitate collaborative learning.
- Creating a digital portal through which teachers can do their daily admin (attendance, marking, reading assignments).
- Offering interactive lab simulations which make STEM learning accessible and simple.
Total claims
Education R&D Claims: 450
All SME claims: 41, 910
Value of claims
Education R&D Claims: £15m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Education R&D Claims: £33,333
Technology is transforming the most human of industries. Businesses carrying out nursing, caring and social work are looking to biotech innovation to reach, predict, intervene and, most importantly, help vulnerable people.
The average claim value for this sector is £43,478. So if you’re receiving less than the average, it’s time to take action and give your claim a health check.
What counts as R&D in this sector?
- Creating a wearable device that helps lower inflammation and offers pain relief.
- Developing a sensor that tests food for any traces of a particular allergen.
- Designing an app to simplify record-keeping for carers and eliminate paperwork
Total claims
Health & Social Work R&D Claims: 460
All SME claims: 41, 910
Value of claims
Health & Social Work R&D Claims: £20m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Health & Social Work R&D Claims: £43,478
As digital technology reshapes our creative industries, SMEs can claim substantial rewards. The arts, recreation and entertainment industries have already begun to take their fair share of R&D tax credits. Over 400 such businesses have claimed an average of £68,182. That’s a significant cash boost to help them grow.
HMRC is taking a strong interest in the quality of claims. If you’re making a claim in this sector, it’s worth checking you’re doing it right. Even if you’ve been making a claim on an annual basis, they might now ask questions where before they did not.
What counts as R&D in this sector?
- Designing a lighting control system to run both the performance lighting and the house lighting from the show control desk.
- Creating an AV infrastructure that can live stream video and audio across multiple screens.
- Designing an off-the-shelf software for online music distribution.
Total claims
Arts, Entertainment & Recreation R&D Claims: 440
All SME claims: 41, 910
Value of claims
Arts, Entertainment & Recreation R&D Claims: £30m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Arts, Entertainment & Recreation R&D Claims: £68,182
The ‘Other service activities’ category is a testimony to the R&D tax credits open-ended nature: even if you don’t fit comfortably in any of the other, more specific sectors, there’s still room for you.
What counts as R&D in this sector?
There’s a brilliant variety of qualifying R&D; if you can’t find something that resonates with your business here, please do get in touch.
Total claims
Other services activities R&D Claims: 745
All SME claims: 41, 910
Value of claims
Other services activities R&D Claims: £25m
Value of all SME claims: £2.2bn
Average claim
Average claim value for Other services activities R&D Claims: £33,557
Speak to us to benchmark your claim against our data
For complete peace of mind that your claim is fully maximised, speak to our team of chartered tax advisers, sector specialists and former HMRC inspectors.
With HMRC’s renewed focus on the quality of claims, you can ask us to review your claim for potential risks. Just because your claim was accepted in the past, doesn’t guarantee it will be again in the future.