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The R&D tax landscape has changed dramatically, with stricter compliance requirements, a merged scheme in force from April 2024, several R&D advisers moving out of the market and HMRC taking a more aggressive stance on challenging claims. Many accountants are unsure how to support clients confidently under the new rules without risking enquiry exposure.

This course is designed to give accountants the clarity, tools and confidence they need to manage R&D tax claims effectively in 2025 and beyond. You'll gain practical insights into what HMRC is looking for, how to present robust claims and how to turn R&D advice into a value-adding service line for your practice. Whether you handle claims directly or oversee them for clients, this course will help you avoid the risks and unlock the opportunity.

Across this presentation Simon Briton covers the following:

• Understanding the new merged R&D scheme - what has changed post-April 2024, how the new rules apply in practice and how to navigate common traps including overseas work and the PAYE cap.
• How HMRC reviews claims and why enquiries are increasing - learn what triggers scrutiny, how to identify risky claims and what recent tribunal decisions tell us about HMRC’s expectations.
• Writing compliant narratives that meet HMRC's expectations - how to describe uncertainty, technological advances and competent professionals in a way that stands up to challenge.
• Designing an R&D process that protects your firm - engagement terms, working papers, file documentation and internal review systems that reduce risk and streamline delivery.
• Positioning R&D as a profitable and trusted service line - how to offer R&D support in a way that builds trust with clients, differentiates your firm, and adds real commercial value.