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Protect Your Practice from R&D Tax Relief Risks

HMRC enquiry escalation, professional competence requirements, and client relationship damage—all avoidable with specialist support.

HMRC is targeting agents with substandard R&D claims

The HMRC Enquiry Risk

HMRC has significantly intensified R&D tax relief compliance activity:

Agents with a history of poor-quality claims are now flagged
Once flagged, ALL clients of that agent face increased enquiry risk—not just R&D claimants
Enquiries are time-consuming, expensive, and damage client trust
Penalties for overclaims start at 25% (HMRC classifies lack of appropriate advice as "careless")

If your clients are making R&D claims without specialist technical assessment, you may be inadvertently putting your entire practice at risk.

Why? Because HMRC doesn't just penalise the client—they scrutinise the agent's entire client base.

Innovation Plus mitigates this risk. Our compliance-first approach (established 2009) ensures claims meet HMRC's technical standards, protecting both your clients and your practice reputation.

ICAEW Code of Ethics: Know Your Limits

The ICAEW Code of Ethics (and similar codes from ACCA, CIMA, etc.) requires members to:

  • Maintain professional competence in all services provided
  • Only undertake work you are qualified and experienced to perform
  • Decline or refer out tasks beyond your technical expertise

R&D tax relief requires dual expertise:

1
Tax legislation knowledge (CTA 2009, HMRC CIRD manual)
2
Technical/scientific competence to assess "technological uncertainty" and "competent professional" standards

Unless your practice employs technology specialists with R&D tax relief experience, you may not meet the professional competence threshold required by your professional body.

Referring R&D work to specialists isn't a weakness—it's ethical best practice.

Are You Covered?

Standard engagement letters define scope clearly:

  • Accounts preparation
  • Tax compliance (CT600 submission)
  • Basic tax advisory

Technical R&D eligibility assessments may fall outside typical engagement letter scope. If a client's R&D claim is later challenged by HMRC and you provided technical advice beyond your documented expertise, your professional indemnity insurance may not cover the claim.

Innovation Plus assumes the risk directly:

  • We take on the client directly as our responsibility
  • We assume all professional liability for the R&D technical assessment and claim
  • Your practice remains completely protected from R&D claim risks
  • You earn referral fees without any exposure or liability

While we can work within your engagement framework if needed, our preferred model ensures complete risk separation for your practice.

Clients Expect R&D Advice—But at What Cost?

Your clients see you as their trusted adviser. When they ask, "Should we claim R&D relief?", they expect a confident answer.

But without technology expertise:

  • You can't assess if their solution uses "readily deducible" methods
  • You can't determine if "technological uncertainty" existed
  • You can't evaluate whether a "competent professional" could have solved it

Guessing wrong has consequences:

Missed Opportunity

Client loses tens of thousands in unclaimed relief

Relationship Damage

Client overclaims and faces HMRC penalties + professional liability

Partnering with Innovation Plus protects the relationship:

  • We provide the technical answer
  • You remain the trusted adviser
  • Client receives optimal outcome
  • Your reputation stays intact

Example: Software Development Firm

Scenario: Your client (50-staff software firm, £3m turnover) asks if their development work qualifies for R&D relief.

Without Specialist Assessment

  • You advise based on general R&D knowledge
  • Client submits £120k claim using DIY online tool
  • HMRC opens enquiry—challenges "standard practice" elements
  • Claim reduced to £40k + 25% careless penalty (£20k)
  • Client blames you for not seeking specialist advice
  • Professional indemnity claim filed

With Innovation Plus

  • We conduct technical assessment (free to you)
  • Identify £95k qualifying spend (more than DIY, less than overclaim)
  • Prepare compliant claim with robust technical report
  • HMRC accepts claim without enquiry
  • Client receives £95k benefit
  • Your relationship strengthened + you earn referral fee

Which scenario protects your practice?

Protect Your Practice Today

Don't let R&D claims become a liability. Partner with specialists who have been protecting accountancy practices since 2009.