Compliance That Gives You Confidence
Any R&D tax relief claim may be reviewed by HMRC, which can open an enquiry. At Lexmore, compliance is central to how we prepare claims, so you know where you stand, and you are not left to handle HMRC alone.
Why Compliance Matters More Than Ever
The R&D tax relief landscape has changed. Recent reforms have reshaped how claims must be prepared, evidenced, and submitted.
Every claim now has to be supported by a mandatory Additional Information Form, setting out projects, costs, and the qualifying R&D in a prescribed format before submission.
Many companies must now notify HMRC of their intention to claim within a strict time limit, or lose the right to claim for that period altogether.
HMRC has expanded its compliance teams and opens far more enquiries than before, with claims examined in much greater detail.
Tighter rules and checks are in place to deter unsupported or overstated claims, raising the bar for the evidence every claim must carry.
Claims Are Now More Technical and Evidence-Driven
We regularly review relevant legislative changes and HMRC guidance. Your claim is prepared the way HMRC now expects. Want the full picture of what has changed?
Why Might HMRC Open an Enquiry?
HMRC may open a compliance enquiry for various reasons. Enquiries are not accusations of wrongdoing, but they require expert handling to resolve effectively.
Claims lacking clear evidence of technological or scientific uncertainties being resolved.
Costs that appear inflated, ineligible, or not properly supported by documentation.
HMRC actively reviewing specific industries or business types for compliance patterns.
Claims submitted without key supporting documentation or proper technical reports.
Why Some R&D Claims Fail
Many claims are denied or reduced for reasons that are entirely avoidable. These are the most common weaknesses we see, and the ones we resolve before a claim is ever submitted.
The claim does not show what was genuinely uncertain, or why a competent professional could not readily work it out. Without a clear account of the uncertainty, HMRC has no basis to accept the work as R&D.
The narrative describes standard design, configuration, or commercial problem solving rather than a genuine advance in science or technology. Routine work does not qualify, however difficult or valuable it was.
Qualifying costs are claimed without records that tie staff time, subcontractors, or consumables to the R&D activity. If the figures cannot be substantiated, HMRC will reduce or remove them.
The technical report does not follow the structure and definitions HMRC expects, so the qualifying work is hard to identify. A narrative that ignores the guidelines invites challenge.
There is little or no contemporaneous evidence, such as project notes, test results, or development iterations, to back the claim. Missing records make a claim difficult to defend under enquiry.
The claim does not identify a competent professional who can speak to the field, the uncertainty, and why it was not readily deducible. Without one, the technical basis of the claim is weak.
We Find the Weaknesses Before HMRC Does
Every claim is risk-assessed before submission. Our review is designed to identify and address potential issues before the claim is submitted to HMRC. It is the same compliance-first approach we apply across every sector.
What Happens During an Enquiry?
Understanding the typical HMRC enquiry process helps you prepare. Handled well, enquiries can be resolved swiftly and fairly.
Initial Letter
HMRC writes to the company asking questions or requesting supporting evidence.
Information Gathering
The company or advisor responds with technical and financial details.
Dialogue
Further correspondence may follow. In some cases, meetings or calls take place.
Outcome
HMRC either accepts the claim, adjusts the value, or denies it entirely.
Evidence HMRC Likes to See
Good record-keeping is one of the strongest defences a claim can have. These are the kinds of evidence that help demonstrate genuine R&D, and the records we help you gather and organise.
Scopes, objectives, and timelines that show what you set out to achieve and the technical goals you were working towards.
Successive versions of designs that demonstrate how your approach changed as you worked through technical problems.
Records of experiments, trials, and outcomes, including the failures, which evidence the uncertainty you were resolving.
Notes from discussions where technical challenges and possible solutions were debated by the people doing the work.
Models and engineering drawings that capture the development of a product, component, or process over time.
Version histories, commits, and branches that show the development effort and the problems being worked through in code.
Images of prototypes, rigs, builds, and test setups that provide a clear visual record of the work as it happened.
Documentation of prototypes built, what was learned from each, and how they informed the next stage of development.
Even if evidence was not created specifically for an R&D claim, it can often support eligibility. Everyday project records, emails, and working files frequently carry the detail HMRC is looking for. We help you identify what you already have and turn it into a clear, defensible evidence base.
Our Commitment: We Handle the Enquiry
If HMRC opens an enquiry into a claim we prepared, we handle it. Every stage bar representation at tribunal, at no additional cost.
We handle the entire HMRC enquiry process on your behalf from start to finish.
We defend both the technical and financial basis of your claim with robust evidence.
We support you through HMRC appeals and discussions. For tribunal proceedings, we'll guide you to appropriate legal support.
For clients who engage us from the start: if your claim is denied and our fee has been paid in full, we refund our entire fee.
What our enquiry support does and does not cover
If HMRC opens an enquiry into a claim we prepared, we manage the process, defend the technical and financial basis of the claim, and correspond with HMRC on your behalf. There is no additional charge for this.
What we cannot do is change the outcome of an HMRC decision. If a claim is reduced or denied, the relief is repaid by the company, and HMRC may charge interest and, in some cases, penalties. That liability sits with the company, not with us, and no adviser can take it on. Any adviser who suggests otherwise is not being straight with you.
What we do put at risk is our own fee. If a claim we prepared from the outset is denied and our fee has been paid in full, we refund it in full.
This is why we spend so long on the claim itself. The best protection against an enquiry outcome is a claim that was accurate when it was submitted.
Fee-back guarantee
If HMRC denies a claim we prepared, we refund our fee in full.
It applies to claims we prepared from the outset, not to claims we inherited or reviewed for another adviser.
It applies where a claim is denied in full. Where a claim is reduced rather than denied, our fee is recalculated against the final agreed benefit.
It applies where the claim was prepared on complete and accurate information supplied by the company at the time.
It applies where you remain engaged with us through the enquiry. We cannot defend a claim without access to the information and the people behind it, so if we are unable to respond to HMRC properly because that access is withheld, the guarantee does not apply.
Full terms are set out in our Letter of Engagement.
What Enquiry Support Should Include
Before choosing a provider, ask exactly what support is included if HMRC opens an enquiry. These are the questions worth asking and Lexmore's answers.
Lexmore's answer
Lexmore manages the entire enquiry, handling correspondence with HMRC from start to finish.
Lexmore's answer
Technical defence is included as standard. We prepare the evidence and present the technical case.
Lexmore's answer
Financial defence is included. We explain and support the costs and apportionment in every claim we prepare.
Lexmore's answer
We offer a fee-back guarantee. If a claim we prepared is denied and our fee was paid in full, we refund our entire fee, subject to the terms in our Letter of Engagement.
At Lexmore, the answer to every one of these questions is yes. Complete enquiry handling, technical and financial defence, and a fee-back guarantee are all included as standard. That is the enquiry support included with our service.
Compliance Audit
Before any claim leaves our hands, it is reviewed four times by our Compliance Team. Nothing is submitted until every stage is satisfied.
Technical Review
We confirm the work seeks a genuine advance and clearly sets out the technological uncertainty that was resolved.
Compliance Review
We check the claim against current HMRC guidance, so the narrative and approach align with what the legislation requires.
Financial Review
We verify that every cost is eligible, evidenced, and correctly apportioned to the qualifying activity.
Final Approval
A senior member of the Compliance Team signs off the claim. If it does not meet our standards, it does not go in.
Our focus is not on inflating claims at all costs.
Our focus is making sure every claim is accurate, supportable, and defensible.
Standards You Can Rely On
From first consultation to final submission, we apply rigorous checks at every stage. Our commitment to quality means we act as your long-term partner, not a one-time provider. We bring the same standards to every service under one roof, from R&D Tax Relief to Patent Box and Employee Ownership Trusts.
Each claim is reviewed four times by our Compliance Team before submission
All technical reports are substantiated and reflect genuine R&D activity
Financial calculations are backed by evidence, logic, and legislative guidance
We don't take shortcuts, exaggerate costs, or rush submissions
Our Compliance Team
Our dedicated Compliance Team is involved throughout every claim. They bring deep technical understanding and a forensic eye to each submission.
Their Job is Simple:
Protect your claim and uphold our standards.
Before any claim is submitted, it's reviewed four times by our Compliance Team. If it doesn't meet our standards, it doesn't go in.
What Happens If HMRC Opens an Enquiry?
If HMRC opens an enquiry into your claim, we manage the entire process for you. Here is exactly what we do, step by step.
Review the enquiry letter
We read HMRC's letter in full to understand exactly what is being questioned and what evidence is required.
Discuss the enquiry with you
We talk it through with you, so you understand what the enquiry means and what happens next.
Analyse the technical and financial questions raised
We work through every technical and financial point HMRC has raised, so nothing is missed.
Prepare a comprehensive response
We draft a thorough, well-evidenced response that addresses each question directly and clearly.
Keep you involved throughout
We liaise with you at every stage, so you are actively involved in preparing the robust, accurate responses required.
Manage correspondence with HMRC
We handle the back and forth with HMRC on your behalf, keeping the process moving and on track.
Support appeals where appropriate
Where a claim warrants it, we support you through the appeal discussions with HMRC.
Already Facing an HMRC Enquiry? We Can Help.
If you've submitted an R&D claim, either yourself or through another adviser, and are now facing an HMRC enquiry, we offer fixed-fee support.
£3,500 + VAT
Service Includes:
- A full review of your existing claim
- Drafting and submission of responses to HMRC
- Representation throughout the enquiry process
- Technical and financial defence of your position
This service covers enquiry support for claims prepared elsewhere. Our fee-back guarantee applies to claims we prepared ourselves, so it does not apply here.
We support you throughout the enquiry process and during any appeal discussions with HMRC.
Please note: We do not offer representation at tribunal. If a case progresses that far, we'll guide you on next steps and recommend suitable legal support where required.
We'll always give you an honest assessment upfront. If we don't believe we can defend your claim effectively, we'll say so, no pressure, no obligation.
Book a Free Compliance Consultation
Whether you're preparing a new claim or responding to an HMRC enquiry, our Compliance Team is here to help. Get expert guidance on your next steps.
HMRC Compliance FAQ
Expert answers to common questions about HMRC enquiries and R&D compliance
Still have questions? We're here to help.