Coverage Check — R&D Tax Relief Reform
Audit of public-source material that may be missing from this policy thread.
Likely missing — should be added
5 itemsThis is HMRC's first published compliance action plan for R&D reliefs, a key policy document referenced throughout the reform record but not yet listed as a thread event.
more
What it adds: Adds the July 2023 HMRC compliance approach paper — the first formal publication setting out scale of error/fraud and the action plan, distinct from the 2024 update already on the thread.
"Reducing the level of non-compliance in the R&D tax reliefs is a priority for government. This new analysis shows the importance of previously announced measures and emphasises the need for continued focus."
✓ Added to this thread
— R&D Tax Relief Reform
This is the 2024 update to HMRC's R&D compliance approach, published alongside the Corporate Tax Roadmap and directly relevant to the reform thread's compliance strand.
more
What it adds: Adds the October 2024 compliance approach update with new error/fraud estimates (7.8% overall for 2023-24), distinct from the July 2023 original and not yet listed.
"This document sets out the shape and scale of the error and fraud in Research and Development tax relief schemes, and HMRC's compliance approach to 2023 to 2024."
✓ Added to this thread
— R&D Tax Relief Reform
The September 2023 annual R&D statistics publication is a key official statistics release in the reform period, covering the last pre-reform-rate-change year, and is not yet listed on the thread.
more
What it adds: Adds the 2023 annual statistics release (covering 2021-22 data), filling the gap between the 2024 and earlier statistics already cited.
"The provisional estimated amount of total R&D tax relief support claimed for the tax year 2021 to 2022 was £7.6 billion, an increase of 11% from the previous year."
This is the January 2023 House of Lords Economic Affairs Finance Bill Sub-Committee report on R&D tax relief reform — a major parliamentary scrutiny document not yet listed on the thread.
more
What it adds: Adds the January 2023 Lords Finance Bill Sub-Committee report on R&D reform, which examined the 2022 draft Finance Bill proposals and made recommendations on compliance, administration and eligibility.
"It was evident from the start of our inquiry that investment in R&D makes an important contribution to the UK's economy and productivity. R&D relief is seen by business and sector bodies as a crucial element for supporting and promoting R&D activity in the UK."
This is the Lords Finance Bill Sub-Committee's 2023-24 inquiry page covering the R&D merger and ERIS legislation — a key parliamentary scrutiny event not yet listed.
more
What it adds: Adds the 2023-24 Finance Bill Sub-Committee inquiry into the R&D merger and ERIS draft legislation, which produced the report already cited at publications.parliament.uk/pa/ld5804.
"The reforms which merge the two existing Research and Development (R&D) schemes as well as providing tax relief for R&D intensive SMEs, propose a single R&D relief and a higher rate of payable tax credit for loss-making R&D intensive SMEs."
Related but separate issue
0 items— none —
Low confidence — needs review
0 items— none —
Already covered in this thread
19 itemsThis is a direct HMRC/HMT consultation on R&D tax relief advance clearances launched at Spring Statement 2025, squarely within the reform thread's scope and not yet listed.
more
What it adds: Adds the Spring Statement 2025 consultation on widening advance clearances — a major post-merger reform step not yet on the thread.
"This consultation ran from 9:30am on 26 March 2025 to 11:59pm on 26 May 2025. The aim of the consultation is to explore options to reduce error and fraud, provide certainty to businesses and improve the customer experience."
This is the published outcome of the Spring Statement 2025 R&D advance clearances consultation, directly relevant to the reform thread and not yet listed.
more
What it adds: Adds the consultation outcome/government response on advance clearances, including the decision to pilot a new targeted assurance service from Spring 2026.
"In Spring 2026 HMRC will launch a limited pilot of a new targeted advance assurance service. The pilot responds to stakeholder feedback calling for more accessible and focused assurance."
This is the parent publication page for the Autumn Statement 2023 R&D reform policy papers (merger and ERIS TIINs), which is a distinct URL from the Autumn Statement 2023 item already on the thread.
more
What it adds: Adds the consolidated Autumn Statement 2023 R&D reforms publication page containing the merger and ERIS tax information and impact notes, not yet listed separately.
"Merge the current RDEC and R&D SME schemes for accounting periods beginning on or after 1 April 2024; implement the enhanced support for R&D intensive SMEs announced at Spring Budget 2023."
This is the Spring Budget 2023 tax information and impact note on R&D reform changes (overseas restrictions, data/cloud costs, digital claims), a primary policy document not yet listed.
more
What it adds: Adds the Spring Budget 2023 TIIN covering the overseas expenditure restriction and other April 2023 changes, distinct from the July 2022 and Autumn Statement 2022 documents already on the thread.
"The government has published draft legislation for stakeholder input for these measures, to come into effect from April 2023 with necessary legislation in the Spring Finance Bill 2023."
This is the Autumn Statement 2022 tax information and impact note on R&D rate changes (SME reduction, RDEC increase), a key reform step not yet listed as a thread event.
more
What it adds: Adds the Autumn Statement 2022 TIIN on rate rebalancing, which is a distinct primary source from the parent publication page already on the thread.
"As part of the ongoing review of the R&D tax reliefs, the government is reforming the reliefs to ensure taxpayers money is spent as effectively as possible. This measure was announced at Autumn Statement 2022."
The parent publication page for Autumn Statement 2022 R&D reform TIINs may already be partially covered by the existing thread entry for the Autumn Statement 2022 period, but the specific TIIN sub-page is not listed.
more
What it adds: Would add the specific Autumn Statement 2022 rate-change TIIN sub-page if the parent publication is not already fully captured.
"At Budget 2021, the government announced reforms to R&D tax reliefs with the objectives of ensuring that the UK remained a competitive location for cutting edge research."
This covers RDEC administrative amendments but is primarily a creative industries tax relief measure; it touches R&D reform only tangentially.
more
What it adds: Adds Autumn Budget 2025 RDEC administrative corrections (group payment rules, VGEC transitional fix) — relevant to RDEC but primarily a creative industries measure.
"Companies claiming Research & Development Expenditure Credits (RDEC), and companies claiming Audio-Visual Expenditure Credits (AVEC) or Video Games Expenditure Credits (VGEC) for film, TV programme or video game production."
This URL is already listed in the source URLs cited on the thread.
more
What it adds: Already covered.
"Secondary legislation will be introduced with effect from April 2023 to require that all Corporation Tax returns that contain an R&D claim, including amended returns, must be submitted digitally through HMRC's tax return portal."
This is the Spring Budget 2023 parent publication page for R&D reform changes (overseas restrictions, data/cloud costs), a primary policy document not yet listed on the thread.
more
What it adds: Adds the Spring Budget 2023 R&D reform publication page covering the overseas expenditure restriction and other April 2023 changes enacted in Finance (No.2) Act 2023.
"The government has published draft legislation for stakeholder input for these measures, to come into effect from April 2023 with necessary legislation in the Spring Finance Bill 2023."
This is the Autumn Statement 2022 parent publication page for R&D rate reform TIINs, a key reform milestone not yet listed as a thread event.
more
What it adds: Adds the Autumn Statement 2022 R&D reform publication (rate rebalancing: SME reduction to 86%/10%, RDEC increase to 20%), a distinct event from the 2021 and 2023 entries already on the thread.
"As part of the ongoing review of the R&D tax reliefs, the government is reforming the reliefs to ensure taxpayers money is spent as effectively as possible. This measure was announced at Autumn Statement 2022."
This URL is already listed in the source URLs cited on the thread.
more
What it adds: Already covered.
"Screening Equality Impact Assessment for Research and Development tax relief reform."
This URL is already listed in the source URLs cited on the thread.
more
What it adds: Already covered.
"Merger of the Research and Development (R&D) reliefs applies to companies with accounting periods beginning on or after 1 April 2024."
This is the September 2025 TIIN for the merged RDEC scheme (CT600 2025 form update), a new primary document under the September 2025 parent publication already on the thread but not yet listed separately.
more
What it adds: Adds the September 2025 merged scheme TIIN covering the CT600(2025) form amendments needed to implement the merged RDEC scheme for accounting periods from April 2024.
"Merger of the Research and Development (R&D) reliefs applies to companies with accounting periods beginning on or after 1 April 2024. The project has amended the additional online form(s) and CT600(2025) questions to match the new R&D scheme(s)."
This is the Autumn Statement 2023 TIIN for the ERIS scheme, a primary policy document under the Autumn Statement 2023 parent publication already on the thread but not yet listed separately.
more
What it adds: Adds the specific ERIS TIIN from Autumn Statement 2023, covering the intensity threshold reduction to 30% and one-year grace period, distinct from the parent publication already listed.
"This measure implements the enhanced support for R&D intensive SMEs that was announced at Spring Budget 2023, providing a higher rate of payable tax credit for eligible SMEs."
This URL is already listed in the source URLs cited on the thread.
more
What it adds: Already covered.
"Screening Equality Impact Assessment for Research and Development tax relief reform and Additional Support for Intensive Companies and Research and Development Merger."
This is the specific TIIN sub-page for the Autumn Statement 2022 R&D rate changes, a primary document not yet listed on the thread.
more
What it adds: Adds the Autumn Statement 2022 rate-change TIIN (SME deduction rate to 86%, credit rate to 10%, RDEC to 20%), distinct from the parent publication page.
"As part of the ongoing review of the R&D tax reliefs, the government is reforming the reliefs to ensure taxpayers money is spent as effectively as possible. This measure was announced at Autumn Statement 2022."
This URL is already listed in the source URLs cited on the thread.
more
What it adds: Already covered.
"The government published draft legislation setting out the proposed design of the support for technical consultation."
This URL is already listed in the source URLs cited on the thread.
more
What it adds: Already covered.
"Screening Equality Impact Assessment for Research and Development tax relief reform and Additional Support for Intensive Companies and Research and Development Merger."
This URL is already listed in the source URLs cited on the thread.
more
What it adds: Already covered.
"On 18 July 2023, the government published draft legislation setting out the proposed design of the support for technical consultation."
Background context only
0 items— none —