Historically, compliance checks into research and development (R&D) tax relief claims were considered to be rare occurrences, usually linked to a clear error within a claim. However, since HMRC adopted a volume approach to compliance in an attempt to  tackle fraud and error, these checks have become something to consider before submitting a claim.

Even if the supporting evidence is strong, and the associated cost schedules are detailed and accurate, there is now still a considerable element of risk.