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If you're looking for the shortcuts to throw together a R&D tax claim at the last minute, this isn't the course for you.  This course is for advisers looking to help their clients make robust R&D tax claims that will stand up to scrutiny.  The difference between a smooth preparation process and a difficult one often comes down to one thing: documentation.  Solid documentation gives advisers and clients greater confidence in claims both when they are made and when HMRC challenges them.

Many claims are technically sound but poorly evidenced. Others rely too heavily on retrospective narratives with little in the way of contemporaneous support. In today’s compliance environment, advisers must be able to demonstrate not only that R&D took place, but how decisions were made, who made them and what evidence supports the claim.

This 100-minute deep dive will explore the documentation required to make and defend robust R&D tax relief claims. We will look at what “good” looks like, where firms commonly fall short and how to build an efficient documentation process that protects both client and adviser.

If you prepare, review, or sign off R&D claims, this session will help you move from reactive defence to proactive risk management.

In this session Simon Briton will cover the following topics:

• What HMRC expects to see in 2026 - understanding the practical documentation standards emerging from enquiries, AIF requirements and tribunal decisions. 
• Technical documentation proving the R&D - how to evidence baseline knowledge, technological uncertainty, competent professionals and iterative development in a credible way. 
• Financial documentation proving the costs - time records, apportionment methodologies, subcontractor evidence, cloud / software costs and PAYE/NIC calculations. 
• Building an enquiry-ready claim file - what should be in your working papers before submission? Interview notes, project scoping, exclusions, risk assessments and client sign off. 
• Designing a documentation process that is robust but efficient - template, internal controls, version control and how to streamline documentation without compromising integrity

By attending this session, you will: 

• understand what documentation HMRC expects to see during an enquiry; 
• be able to assess whether a client's records are sufficient to support a claim; 
• learn how to structure a defensible R&D claim file before submission. 
• gain practical tools to improve documentation without increasing administrative burden; and 
• be better equipped to protect your firm and your clients from enquiry risk. 

This session will be of most interest to:

• Tax advisers preparing or reviewing R&D claims
• Partners and manager signing off corporate tax returns; 
• Accountants supporting clients through HMRC enquiries; 
• R&D specialists seeking to strengthen internal controls; and
• Finance directors wanting to understand evidence requirements. 

Course level: Advanced 

(Also suitable for experienced practitioners who want to improve the robustness of their R&D documentation processes)