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Resources for Accountancy Practices

Free guides, checklists, and tools to help you advise clients on R&D tax relief.

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The Accountant's Guide to R&D Tax Relief

Comprehensive guide covering everything accountants need to know about R&D tax relief—from legal criteria to when to refer to specialists.

This comprehensive guide covers:

What qualifies as R&D for tax purposes (legal criteria)
How to identify R&D activities in client businesses
Technological uncertainty vs. commercial uncertainty
When to refer to specialists (risk assessment framework)
HMRC enquiry process and common triggers
Case law examples with Tribunal citations
CNF deadline requirements and exemptions
Merged scheme vs. ERIS calculations
Format: PDF25 pagesTarget: Accountants with limited R&D experience
Download Guide (Free)

Additional Resources

CHECKLIST

R&D Qualification Checklist

Quick reference guide: Does your client's project qualify?

Download
GUIDE

CNF Deadline Calculator Guide

Step-by-step guide to HMRC's 6-month notification requirement

Use our interactive CNF CalculatorDownload
TEMPLATE

Client R&D Referral Email Template

Pre-written introduction email you can send to clients

Download
WEBINAR

R&D Tax Relief: What Accountants Need to Know

45-minute recorded webinar with Q&A (CPD eligible)

Duration: 45 minutes

Download
ARTICLE

ICAEW Professional Competence Standards for R&D Advice

Detailed analysis of ethical requirements

View Resource
CASE STUDIES

Accountant Partnership Success Stories

How other practices benefit from referring R&D work

View Resource

Common Questions from Accountancy Practices

Quick answers to the questions we hear most often from accountant partners.

Q: My client asked if their software development qualifies for R&D relief. How do I answer?

A: Software can qualify if it involves technological advancement—creating something not readily available or solving technical problems. Contact us for a free assessment.

Q: What documentation do clients need for an R&D claim?

A: Project narratives, timesheets, cost breakdowns, and technical evidence of uncertainty. We provide a documentation checklist and handle gathering.

Q: How long does the R&D claim process take?

A: Typically 2-4 weeks from engagement to HMRC submission. HMRC usually processes within 4-8 weeks.

Q: Can my client claim R&D relief retrospectively?

A: Yes, up to 2 years from the end of the accounting period. First-time claimants must submit a CNF within 6 months.

Q: What happens if HMRC opens an enquiry into a client's R&D claim?

A: We handle all enquiry defence for referred clients at no additional cost. See our Enquiry Defence service.

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