{"id":8743,"date":"2026-06-16T16:48:03","date_gmt":"2026-06-16T14:48:03","guid":{"rendered":"https:\/\/leyton.majjane.agency\/uk\/?page_id=8743"},"modified":"2026-08-05T13:47:19","modified_gmt":"2026-08-05T11:47:19","slug":"hmrc-rd-enquiry-defence-support-service","status":"publish","type":"page","link":"https:\/\/leyton.com\/uk\/hmrc-rd-enquiry-defence-support-service\/","title":{"rendered":"R&amp;D Tax Credits enquiry defence support service"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8743\" class=\"elementor elementor-8743\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b369a18 e-grid e-con-boxed e-con e-parent\" data-id=\"4b369a18\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-490debd8 e-flex e-con-boxed e-con e-child\" data-id=\"490debd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-634ac859 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"634ac859\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">R&amp;D Tax Credits  <span> enquiry defence <\/span>support service<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ddcdf6f elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2ddcdf6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Has HMRC opened an enquiry into your R&amp;D Tax Credits claim? We can help.<br \/>We have a team of accounting, technical and scientific experts at our disposal, ready to defend your claim. The earlier in the process you talk to us the better, but we can assist at all stages of your enquiry.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a3c8288 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"7a3c8288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get in touch<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c35d89 e-con-full e-flex e-con e-child\" data-id=\"1c35d89\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6c213d elementor-widget elementor-widget-video\" data-id=\"c6c213d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-video\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81761e9 elementor-widget elementor-widget-html\" data-id=\"81761e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\n(function() {\r\n    function initVideoPopup() {\r\n        const trigger = document.getElementById('play-icon-trigger');\r\n        const videoWrap = document.getElementById('main-video');\r\n        \r\n        if (!trigger || !videoWrap) return;\r\n        \r\n        trigger.style.cursor = 'pointer';\r\n        \r\n        function getVideoSource() {\r\n            let videoEl = videoWrap.querySelector('video');\r\n            if (videoEl) {\r\n               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  background: #000;\r\n    display: block;\r\n}\r\n#custom-video-lightbox .cvl-close {\r\n    position: fixed;\r\n    top: 25px;\r\n    right: 25px;\r\n    width: 60px;\r\n    height: 60px;\r\n    color: #fff;\r\n    cursor: pointer;\r\n    z-index: 999999;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    user-select: none;\r\n}\r\n#custom-video-lightbox .cvl-close svg {\r\n    width: 40px;\r\n    height: 40px;\r\n    pointer-events: none;\r\n}\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19b4d75 elementor-widget elementor-widget-image\" data-id=\"19b4d75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"351\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/HMRC-RD-Enquiry-Defence-Support-Service-1024x449.jpg\" class=\"attachment-large size-large wp-image-9147\" alt=\"HMRC R&amp;D Enquiry Defence Support Service\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/HMRC-RD-Enquiry-Defence-Support-Service-1024x449.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/HMRC-RD-Enquiry-Defence-Support-Service-300x131.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/HMRC-RD-Enquiry-Defence-Support-Service-768x336.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/HMRC-RD-Enquiry-Defence-Support-Service-1536x673.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/HMRC-RD-Enquiry-Defence-Support-Service-400x175.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/HMRC-RD-Enquiry-Defence-Support-Service.jpg 1726w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6924d7a7 e-flex e-con-boxed e-con e-parent\" data-id=\"6924d7a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-488fe24 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"488fe24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How does our R&amp;D claim enquiry defence support service work?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63b17f07 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63b17f07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ewa-rteLine\"><p>Our specialists will review your R&amp;D claim against HMRC\u2019s enquiry to give you an honest assessment of your chances of a successful defence.<\/p><p>If your claim is eligible, we\u2019ll put together a robust defence that clearly explains how your project meets the guidelines for claiming R&amp;D tax relief. We have a solid track record of defending legitimate claims for R&amp;D tax relief.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b6f01a elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"7b6f01a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why do R&amp;D Tax Credit claims receive enquiries from HMRC? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15202d3 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"15202d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ewa-rteLine\"><p>As more businesses claim <a href=\"\/..\/uk\/r-and-d-tax-credits\/\"><span style=\"color: #ff6600;\"><strong>R&amp;D Tax Credits<\/strong><\/span><\/a>, HMRC has stepped up measures to reduce error and fraud. Tighter restrictions mean that HMRC will sometimes ask for more information to substantiate your R&amp;D claim. This is known as an \u2018enquiry\u2019 or \u2018compliance check\u2019, which unfortunately can be a very lengthy process.<\/p><p>\u00a0<\/p><p>Our team&#8217;s R&amp;D tax \u00a0and technical experience means we can resolve even the most technically challenging disputes. We start by assessing your likelihood of success in defending your claim. We then manage all the administrative tasks, stakeholder coordination, and work with you to provide the strongest response to HMRC\u2019s queries. Where possible, we\u2019ll push to resolve your enquiry as early as possible.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94b2deb e-flex e-con-boxed e-con e-parent\" data-id=\"94b2deb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9eb38ad liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"9eb38ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R&amp;D tax relief<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0102339 elementor-widget-mobile__width-initial elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0102339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why work with Leyton?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73f528b elementor-widget-mobile__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"73f528b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n    <div id=\"gfi-challenges-widget-8743\" class=\"gfi-challenges\">\n                    <div class=\"gfi-ch-panel gfi-ch-panel--active\" data-index=\"0\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">01<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Global intelligence<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Global intelligence<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Operating globally, our group has multidisciplinary expertise on an international scale. This allows us to adopt a local approach with the backing of a global vision, capable of responding to any type of challenge.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/creative-bright-globe-interface-with-various-busin-2026-01-11-08-38-38-utc-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"creative-bright-globe-interface-with-various-busin-2026-01-11-08-38-38-utc\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/creative-bright-globe-interface-with-various-busin-2026-01-11-08-38-38-utc-1024x683.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/creative-bright-globe-interface-with-various-busin-2026-01-11-08-38-38-utc-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/creative-bright-globe-interface-with-various-busin-2026-01-11-08-38-38-utc-768x512.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/creative-bright-globe-interface-with-various-busin-2026-01-11-08-38-38-utc-1536x1024.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/creative-bright-globe-interface-with-various-busin-2026-01-11-08-38-38-utc-400x267.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/creative-bright-globe-interface-with-various-busin-2026-01-11-08-38-38-utc.jpg 1920w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"1\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">02<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Finanical and technical specialists<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Finanical and technical specialists<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">We\u2019re more than just tax experts. With years of in-depth industry experience, our consultants have a track record of uncovering eligible costs often overlooked by in-house teams, accountants or generalist tax consultancy firms. We go beyond the obvious, ensuring that you don\u2019t miss out on the full potential of your R&amp;D Tax Credits claim.\r\n<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/happy-real-estate-agent-and-young-couple-going-thr-2026-03-16-02-28-17-utc-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"Happy real estate agent and young couple going through paperwork during a meeting in the office.\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/happy-real-estate-agent-and-young-couple-going-thr-2026-03-16-02-28-17-utc-1024x683.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/happy-real-estate-agent-and-young-couple-going-thr-2026-03-16-02-28-17-utc-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/happy-real-estate-agent-and-young-couple-going-thr-2026-03-16-02-28-17-utc-768x512.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/happy-real-estate-agent-and-young-couple-going-thr-2026-03-16-02-28-17-utc-1536x1024.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/happy-real-estate-agent-and-young-couple-going-thr-2026-03-16-02-28-17-utc-2048x1365.jpg 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/happy-real-estate-agent-and-young-couple-going-thr-2026-03-16-02-28-17-utc-400x267.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"2\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">03<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Compliance at the core<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Compliance at the core<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">We prioritise compliance at the heart of every project. We implement rigorous checks and regulatory expertise into every stage of delivery - ensuring that you receive solutions that are fully aligned with the latest HMRC guidance, laws, and industry standards. Leyton is a member of the HMRC consultative committee for R&amp;D incentives. As a result, we meet with the HMRC team overseeing R&amp;D quarterly.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"380\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/businessman-and-lawyer-discussing-business-contrac-2026-01-07-00-50-49-utc-1024x486.jpg\" class=\"attachment-large size-large\" alt=\"Businessman and lawyer discussing business contract document for legal advice in lawyer&#039;s office.\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/businessman-and-lawyer-discussing-business-contrac-2026-01-07-00-50-49-utc-1024x486.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/businessman-and-lawyer-discussing-business-contrac-2026-01-07-00-50-49-utc-300x143.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/businessman-and-lawyer-discussing-business-contrac-2026-01-07-00-50-49-utc-768x365.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/businessman-and-lawyer-discussing-business-contrac-2026-01-07-00-50-49-utc-1536x730.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/businessman-and-lawyer-discussing-business-contrac-2026-01-07-00-50-49-utc-400x190.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/businessman-and-lawyer-discussing-business-contrac-2026-01-07-00-50-49-utc.jpg 1920w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"3\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">04<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Save time on your R&amp;D claims<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Save time on your R&amp;D claims<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">We handle the end-to-end R&amp;D claim process on your behalf, while your teams focus on strategic priorities and core business activities. Our Leyton For Me software streamlines document submission and minimises admin, enabling a smoother and more efficient claim process.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"533\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/pexels-gustavo-fring-4872026-1024x682.jpg\" class=\"attachment-large size-large\" alt=\"Save time on your R&amp;D claims\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/pexels-gustavo-fring-4872026-1024x682.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/pexels-gustavo-fring-4872026-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/pexels-gustavo-fring-4872026-768x512.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/pexels-gustavo-fring-4872026-400x267.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/pexels-gustavo-fring-4872026.jpg 1280w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"4\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">05<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Enquiry defence as standard <\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Enquiry defence as standard <\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Whether it\u2019s a simple clarification or a full enquiry, R&amp;D claim enquiry defence is included as standard when you claim with us. No added fees. No hidden clauses. Just peace of mind that your claim is fully protected from day one. <\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"Businessmen meeting to discuss financial advisors audit accounting and analyzing financial figures. Businessman are discussing budget analysis, profits, income, expenses and financial planning.\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1024x683.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-300x200.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-768x512.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-1536x1024.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-2048x1365.jpg 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc-400x267.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/06\/business-discussion-with-calculator-and-financial-2026-01-09-12-01-09-utc.jpg 1920w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <style>\n        .gfi-challenges {\n            width: 100%;\n            display: flex;\n            gap: 16px;\n            align-items: stretch;\n            min-height: 520px;\n            font-family: 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel {\n            position: relative;\n            display: flex;\n            flex: 0 0 99px;\n            gap: 0px;\n            overflow: hidden;\n            cursor: pointer;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1), gap 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active {\n            flex: 1 1 0;\n            gap: 16px;\n            cursor: default;\n        }\n\n        .gfi-ch-panel__sidebar {\n            flex: 0 0 99px;\n            width: 99px;\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: rgba(29, 67, 92, 1);\n            display: flex;\n            flex-direction: column;\n            align-items: center;\n            justify-content: space-between;\n            padding: 22px 26px 23px 27px;\n            color: #fff;\n            transition: background 0.6s ease, color 0.6s ease;\n            user-select: none;\n            height: calc(100% - 3px);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: linear-gradient(180deg, #F3F4F6 0%, #CDD5DC 100%);\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-panel__number {\n            font: 600 30px\/1 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel__line {\n            flex: 1;\n            width: 1px;\n            background: rgba(255, 255, 255, 0.5);\n            margin: 24px 0;\n            transition: background 0.6s ease;\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__line {\n            background: #012D48;\n        }\n\n        .gfi-ch-panel__label {\n            font: 500 18px\/1 'Montserrat', sans-serif;\n            writing-mode: vertical-rl;\n            transform: rotate(180deg);\n            letter-spacing: 0.5px;\n            white-space: nowrap;\n        }\n\n        .gfi-ch-panel__content-wrapper {\n            flex: 0 0 0px;\n            min-width: 0;\n            background: transparent;\n            border-radius: 24px;\n            overflow: hidden;\n            \/* No opacity fade \u2014 it read as a blink\/zoom. 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Leave\n                \/\/ a small gap, plus room for the WordPress admin bar when present\n                \/\/ (logged-in views only \u2014 visitors don't see it). The header's\n                \/\/ document position is fixed as content opens below it, so this\n                \/\/ target stays valid throughout.\n                var gap = 16;\n                var adminBar = document.getElementById('wpadminbar');\n                if (adminBar && getComputedStyle(adminBar).position === 'fixed') {\n                    gap += adminBar.offsetHeight;\n                }\n                var startY = window.scrollY;\n                var targetY = Math.max(0, panel.getBoundingClientRect().top + startY - gap);\n                var dist = targetY - startY;\n\n                \/\/ ONE rAF loop drives both the height and the scroll with the\n                \/\/ same eased progress, so they open and glide up perfectly\n                \/\/ together. Each scroll is an explicit instant jump (see above).\n                if (scrollAnim) cancelAnimationFrame(scrollAnim);\n                var startTs = null;\n                var step = function(ts) {\n                    if (startTs === null) startTs = ts;\n                    var p = Math.min(1, (ts - startTs) \/ MOBILE_OPEN_MS);\n                    var e = easeOutCubic(p);\n                    if (dist) jump(startY + dist * e);\n                    if (w) w.style.maxHeight = (targetH * e) + 'px';\n                    if (p < 1) {\n                        scrollAnim = requestAnimationFrame(step);\n                    } else {\n                        scrollAnim = null;\n                        \/\/ Lock to the live content height (handles any late reflow).\n                        if (w) w.style.maxHeight = w.scrollHeight + 'px';\n                    }\n                };\n                scrollAnim = requestAnimationFrame(step);\n            });\n\n            widget.addEventListener('transitionend', function(e) {\n                \/\/ Mobile: after the open finishes, lock to the live content\n                \/\/ height so tall or late-loading content is never clipped.\n                if (e.propertyName === 'max-height') {\n                    var panel = e.target.closest('.gfi-ch-panel');\n                    if (panel && panel.classList.contains('gfi-ch-panel--active') && isMobile()) {\n                        e.target.style.maxHeight = e.target.scrollHeight + 'px';\n                    }\n                    return;\n                }\n                \/\/ Desktop: once the width animation ends, release the frozen\n                \/\/ content width so it's fully responsive again at rest.\n                if (e.propertyName === 'flex-grow' &&\n                    e.target.classList.contains('gfi-ch-panel__content-wrapper')) {\n                    var content = e.target.querySelector('.gfi-ch-content');\n                    if (content) {\n                        content.style.width = '';\n                        content.style.minWidth = '';\n                    }\n                }\n            });\n\n            \/\/ Keep things correct across breakpoint changes: clear the inline\n            \/\/ heights (so desktop's flex layout takes over) and re-open the\n            \/\/ active panel to its measured height when back on mobile.\n            function syncToViewport() {\n                var active = widget.querySelector('.gfi-ch-panel--active');\n                widget.querySelectorAll('.gfi-ch-panel__content-wrapper').forEach(function(w) {\n                    w.style.maxHeight = '';\n                });\n                widget.querySelectorAll('.gfi-ch-content').forEach(function(c) {\n                    c.style.width = '';\n                    c.style.minWidth = '';\n                });\n                if (isMobile() && active) slideOpen(active);\n            }\n            window.addEventListener('resize', syncToViewport);\n            syncToViewport(); \/\/ set the default-open panel's height on load\n        })();\n    <\/script>\n\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a275080 animate-counter-grid is-dark e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"5a275080\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3da75685 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"3da75685\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Leadership, Quantified<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6036c4c9 elementor-widget elementor-widget-heading\" data-id=\"6036c4c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our impact in figures<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-236d95c e-grid e-con-boxed e-con e-child\" data-id=\"236d95c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1eca40ea e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"1eca40ea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55103f68 elementor-widget elementor-widget-image\" data-id=\"55103f68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"23\" height=\"21\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/Group-27154.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-1193\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dea025f elementor-widget elementor-widget-heading\" data-id=\"dea025f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">6000+<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bed311c elementor-widget elementor-widget-text-editor\" data-id=\"5bed311c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Business supported in the UK<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5502a212 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"5502a212\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44c58119 elementor-widget elementor-widget-image\" data-id=\"44c58119\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"15\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/Group-27156.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-1194\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb17926 elementor-widget elementor-widget-heading\" data-id=\"fb17926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">28+<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19c1f657 elementor-widget elementor-widget-text-editor\" data-id=\"19c1f657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Years of Expertise<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e6a7e68 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"2e6a7e68\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35fdfde9 elementor-widget elementor-widget-image\" data-id=\"35fdfde9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/Group-27155.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-1195\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72c3a76b elementor-widget elementor-widget-heading\" data-id=\"72c3a76b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">20<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe7f026 elementor-widget elementor-widget-text-editor\" data-id=\"4fe7f026\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Countries<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-723b911 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"723b911\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-606fb398 elementor-widget elementor-widget-image\" data-id=\"606fb398\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"25\" height=\"25\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/boxicons_pie-chart.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-1196\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4905ee17 elementor-widget elementor-widget-heading\" data-id=\"4905ee17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">11%<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-173d635e elementor-widget elementor-widget-text-editor\" data-id=\"173d635e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Of UK Claims submitted by Leyton<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a1c5aa0 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"4a1c5aa0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72dd4965 elementor-widget elementor-widget-image\" data-id=\"72dd4965\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"15\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/Frame-2071858276.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-1197\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-543016cb elementor-widget elementor-widget-heading\" data-id=\"543016cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u00a3900m<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ff452a4 elementor-widget elementor-widget-text-editor\" data-id=\"6ff452a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>in R&amp;D Tax Credits claimed in 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b160c63 e-flex e-con-boxed e-con e-parent\" data-id=\"b160c63\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcbbb25 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"bcbbb25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SME scheme qualification criteria and eligible costs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0475cbb elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"0475cbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b><span lang=\"EN-GB\" style=\"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif\">How <\/span><\/b><b><span lang=\"EN-GB\" style=\"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif\">does an R&amp;D project qualify for the SME scheme?<\/span><\/b> <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69e5a04 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"69e5a04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To qualify for R&amp;D tax relief, your project must:<\/p><ul><li>Look for an advance in science or technology<\/li><li>Face uncertainty with achieving this advance<\/li><li>At least have tried to overcome the uncertainty<\/li><li>Not be easily worked out by a professional in the field<\/li><\/ul><p>\u00a0<\/p><p>For retrospective claims under the original R&amp;D SME scheme, you can\u2019t claim for a project if the R&amp;D work has been subcontracted to you, or if you\u2019ve received state aid. You also can\u2019t claim for any subsidised work (e.g., work paid for by a grant). However, you may be able to claim for a portion of your work if not all of your expenditure was subsidised.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5f58aa elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"d5f58aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b><span lang=\"EN-GB\" style=\"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif\">Costs that are eligible for tax relief under the R&amp;D SME scheme<\/span><\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f84960 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9f84960\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ewa-rteLine\"><p>There are a variety of different costs that qualify for SME R&amp;D relief. These include:<\/p><ul><li>Payroll costs<\/li><li>Consumables<\/li><li>Externally provided workers (EPW)*<\/li><\/ul><ul><li>Subcontractors*<\/li><li>Software licences<\/li><li>Cloud computing<\/li><li>Licence payments for datasets and data analytics<\/li><\/ul><p><em>*There are restrictions on overseas expenditure. Find out more: <\/em><span style=\"color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"\/..\/uk\/insights\/articles\/overseas-rd-expenditure-what-you-need-to-know\/\"><em>Everything you need to know\u00a0about the rules for overseas R&amp;D expenditure<\/em><\/a><\/strong><\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98c6c61 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"98c6c61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b><span lang=\"EN-GB\" style=\"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif\">Examples of costs that do not qualify under the R&amp;D SME scheme<\/span><\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbf1fcb elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fbf1fcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ewa-rteLine\"><p>Some costs can\u2019t be claimed. These include:<\/p><\/div><div class=\"ewa-rteLine\"><ul><li>Production and distribution costs<\/li><li>Capital expenditure on buildings and equipment<\/li><li>The cost of land<\/li><li>The creation of patents and trademarks<\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-75fc018 e-flex e-con-boxed e-con e-parent\" data-id=\"75fc018\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-702d130 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"702d130\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>how we work<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61b778e elementor-widget elementor-widget-heading\" data-id=\"61b778e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our R&amp;D Tax Credits enquiry defence process<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a9be9e7 e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"a9be9e7\" data-element_type=\"container\" data-e-type=\"container\" id=\"mon-grid\">\n\t\t<div class=\"elementor-element elementor-element-3b565fb e-con-full e-flex e-con e-child\" data-id=\"3b565fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59bcc39 elementor-widget elementor-widget-heading\" data-id=\"59bcc39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0261683 elementor-widget elementor-widget-heading\" data-id=\"0261683\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Initial assessment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eaa6c3 elementor-widget elementor-widget-text-editor\" data-id=\"8eaa6c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We\u2019ll carry out an assessment and due diligence to give you a clear picture of your likelihood of success.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f06ed6c e-con-full e-flex e-con e-child\" data-id=\"f06ed6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ad8e65 elementor-widget elementor-widget-heading\" data-id=\"3ad8e65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f7c042 elementor-widget elementor-widget-heading\" data-id=\"3f7c042\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Gather evidence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da4e734 elementor-widget elementor-widget-text-editor\" data-id=\"da4e734\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We\u2019ll interview your key personnel to gather the supporting evidence needed to defend your claim.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5b3661 e-con-full e-flex e-con e-child\" data-id=\"a5b3661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-945a389 elementor-widget elementor-widget-heading\" data-id=\"945a389\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc4f45e elementor-widget elementor-widget-heading\" data-id=\"dc4f45e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Response preparation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be43bf9 elementor-widget elementor-widget-text-editor\" data-id=\"be43bf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We\u2019ll collate all the details needed to put together a thorough written response to the HMRC enquiry.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbcc141 e-con-full e-flex e-con e-child\" data-id=\"dbcc141\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a584298 elementor-widget elementor-widget-heading\" data-id=\"a584298\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d72b57d elementor-widget elementor-widget-heading\" data-id=\"d72b57d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">HMRC engagement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22de419 elementor-widget elementor-widget-text-editor\" data-id=\"22de419\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We\u2019ll communicate directly with HMRC on your behalf, whether that&#8217;s via written submissions, calls or face-to-face meetings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bef712a e-con-full e-flex e-con e-child\" data-id=\"bef712a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-370056e elementor-widget elementor-widget-heading\" data-id=\"370056e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">05.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2ec2e7 elementor-widget elementor-widget-heading\" data-id=\"b2ec2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Enquiry resolution<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc29d31 elementor-widget elementor-widget-text-editor\" data-id=\"cc29d31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We\u2019ll manage all final communications with HMRC to bring your enquiry to a close.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a9e237 e-con-full e-flex e-con e-child\" data-id=\"0a9e237\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6093aad1 e-flex e-con-boxed e-con e-parent\" data-id=\"6093aad1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71a9942 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"71a9942\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our services<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6116b6c e-grid e-con-full e-con e-child\" data-id=\"6116b6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5970f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"c5970f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Other innovation funding services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55efce39 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"55efce39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We offer support for all of the UK\u2019s core innovation incentives and tax relief schemes, including:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1ed61a elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"6d1ed61a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51e6be28 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"51e6be28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3426b885 elementor-widget elementor-widget-heading\" data-id=\"3426b885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">R&amp;D Allowances (RDA)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b3502a6 elementor-widget elementor-widget-text-editor\" data-id=\"2b3502a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Research and development allowances (RDA) are a type of <a href=\"https:\/\/leyton.com\/uk\/capital-allowances\/\"><strong>Capital Allowance<\/strong><\/a> that supports innovative businesses with a 100% first-year tax deduction against your annual profits for capital expenditure on R&amp;D.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e57ac97 elementor-widget elementor-widget-button\" data-id=\"e57ac97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/research-and-development-allowances\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a1544b cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"2a1544b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75513bf7 elementor-widget elementor-widget-heading\" data-id=\"75513bf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Merged R&amp;D scheme<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-364b13b3 elementor-widget elementor-widget-text-editor\" data-id=\"364b13b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The merged R&amp;D scheme is the primary way to claim <a href=\"https:\/\/leyton.com\/uk\/merged-rd-expenditure-credit\/\">R&amp;D Tax Credits<\/a> in the UK (for accounting periods starting from 1 April 2024).<\/p><p>Both large companies and SMEs can claim using the merged R&amp;D scheme.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5a579b elementor-widget elementor-widget-button\" data-id=\"c5a579b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/merged-rd-expenditure-credit\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ba666be e-flex e-con-boxed e-con e-child\" data-id=\"1ba666be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25484e35 elementor-widget elementor-widget-heading\" data-id=\"25484e35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Enhanced R&amp;D intensive support (ERIS)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7818f13f elementor-widget elementor-widget-text-editor\" data-id=\"7818f13f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The enhanced R&amp;D intensive support (ERIS) scheme applies to loss-making SMEs, where R&amp;D spend is greater than 30% of its total expenditure. It exists to support early-stage, high-growth SMEs with significant investment in research and development innovations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-297caf0 elementor-widget elementor-widget-button\" data-id=\"297caf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/enhanced-rd-intensive-support-eris\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bb8ff8c e-flex e-con-boxed e-con e-parent\" data-id=\"2bb8ff8c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55dc5575 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"55dc5575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Claim with Leyton<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-268211ae elementor-widget elementor-widget-heading\" data-id=\"268211ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R&amp;D Tax Credits <span> enquiry defence support <\/span>that you can rely on<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a239963 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3a239963\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Book a free assessment with our expert team and take the first step toward confidently defending your R&amp;D Tax Credits claim.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a27c2bd fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"3a27c2bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70de0cd7 elementor-widget elementor-widget-html\" data-id=\"70de0cd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#6A7282\" stroke-width=\"2\" \/>\r\n    \r\n    <path id=\"squicher-line\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#EC6839\" stroke-width=\"3\" stroke-linecap=\"round\" \/>\r\n  <\/svg>\r\n<\/div>\r\n\r\n<style>\r\n  .line-animation-container {\r\n    width: 100%;\r\n    transform: translateX(-50%);\r\n    left: 50%;\r\n    top: -100px;\r\n    position: absolute;\r\n    min-height: 400px;\r\n    background: transparent;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n  svg {\r\n    width: 80%;\r\n    max-width: 600px;\r\n    height: auto;\r\n    overflow: visible;\r\n  }\r\n  .track {\r\n    opacity: 0.15;\r\n  }\r\n  \r\n  @media (max-width: 550px) {\r\n     .line-animation-container {\r\n        width: 90%;\r\n        top: -160px;\r\n     }\r\n  }\r\n<\/style>\r\n\r\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/animejs\/3.2.1\/anime.min.js\"><\/script>\r\n<script>\r\n  window.addEventListener('DOMContentLoaded', () => {\r\n    const path = document.querySelector('#squicher-line');\r\n    const length = path.getTotalLength();\r\n\r\n    \/\/ Variable Animation for the \"Squicher\" Effect\r\n    anime({\r\n      targets: path,\r\n      strokeDashoffset: [length, -length],\r\n      \/\/ This is the variable length logic:\r\n      \/\/ It starts short, stretches in the middle, and shrinks at the end\r\n      strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7821169e e-flex e-con-boxed e-con e-parent\" data-id=\"7821169e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f73bc28 elementor-widget elementor-widget-text-editor\" data-id=\"7f73bc28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>What you need to know<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4209d0cd elementor-widget elementor-widget-heading\" data-id=\"4209d0cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-599fc307 elementor-widget elementor-widget-text-editor\" data-id=\"599fc307\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Everything you need to know before working with us.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-176c5eaa elementor-widget elementor-widget-n-accordion\" data-id=\"176c5eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3920\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3920\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What does an R&amp;D Tax Credits enquiry from HMRC involve? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3920\" class=\"elementor-element elementor-element-546a2376 e-con-full e-flex e-con e-child\" data-id=\"546a2376\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3920\" class=\"elementor-element elementor-element-31650044 e-flex e-con-boxed e-con e-child\" data-id=\"31650044\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70109a76 elementor-widget elementor-widget-text-editor\" data-id=\"70109a76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>An enquiry means that HMRC wishes to review your R&amp;D tax relief claim to check its accuracy and ensure it meets the relevant legislative requirements. This may be part of a routine compliance check and does not necessarily mean HMRC believes the claim is incorrect.<\/p><p>When HMRC queries R&amp;D claims, an officer from a specialist R&amp;D unit will discuss the claim with your business\u2019s technical and scientific experts as well as management. HMRC will request the information required to confirm that your business is undertaking eligible research and development projects and claiming for the right costs.<\/p><p>Enquiries typically delay payment of R&amp;D Tax Credits, but HMRC keeps this under review and may make interim payments as the enquiry progresses.<\/p><p>Find out more:\u00a0<span style=\"color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/corporate-intangibles-research-and-development-manual\/cird80525\">Read HMRC\u2019s approach to handling claims<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3921\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3921\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Can an HMRC R&amp;D enquiry happen after an R&amp;D tax claim has been processed? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3921\" class=\"elementor-element elementor-element-3cc348ce e-con-full e-flex e-con e-child\" data-id=\"3cc348ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3921\" class=\"elementor-element elementor-element-467eea1e e-flex e-con-boxed e-con e-child\" data-id=\"467eea1e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd50b40 elementor-widget elementor-widget-text-editor\" data-id=\"fd50b40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes, R&amp;D Tax Credits enquiries can take place after claims have been processed. HMRC may still enquire into R&amp;D claims within the statutory time limit.<\/p><p>Enquiries check that your company has received the correct amount of R&amp;D tax relief and that you have paid the right amount of tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3922\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3922\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Has anyone ever been prosecuted for fraudulent R&amp;D Tax Credits claims? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3922\" class=\"elementor-element elementor-element-17d9f3c6 e-con-full e-flex e-con e-child\" data-id=\"17d9f3c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3922\" class=\"elementor-element elementor-element-297029bd e-flex e-con-boxed e-con e-child\" data-id=\"297029bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3ea7c elementor-widget elementor-widget-text-editor\" data-id=\"66e3ea7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. In November 2020, three men were jailed for a bogus \u00a329.5m R&amp;D tax relief claim. The perpetrators used a registered company, Clinical Information Systems Ltd, to claim the relief on a fake IT healthcare system on which they attempted to claim \u00a3137m worth of R&amp;D expenditure. After submitting the claim, the men were asked for supporting evidence that the claim was in fact legitimate, and having failed to provide this, they were subsequently jailed.\u00a0\u00a0<\/p><p>At the time, HMRC published the following statement: \u201cThis wasn\u2019t research and development, it was out and out fraud. HMRC will continue to create a level playing field for law-abiding businesses by rooting out the minority who seek to abuse these schemes, as this result clearly shows.\u201d<\/p><p>More recently, in October 2022, eight people were arrested on suspicion of conspiring to submit more than 100 fraudulent R&amp;D tax relief claims. HMRC released a statement that said: \u201cThe arrests include a tax agent suspected of criminally facilitating the fraudulent attack. More arrests are expected in the coming days. By acting quickly to pause payments and implement additional checks on claims, we\u2019ve protected \u00a346m of public money.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3923\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3923\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What are the most common mistakes made during R&amp;D Tax Credit claims? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3923\" class=\"elementor-element elementor-element-a995d6d e-flex e-con-boxed e-con e-child\" data-id=\"a995d6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52a0cb7 elementor-widget elementor-widget-text-editor\" data-id=\"52a0cb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u25cb Making errors on the claim form<\/p><p>\u25cb Not including enough information in the claim<\/p><p>\u25cb Claiming for work that does not qualify for relief<\/p><p>\u25cb Claiming for costs that have not been incurred on qualifying activities<\/p><p>\u25cb Claiming for staff time that is not spent on qualifying activities<\/p><p>\u25cb Not accurately calculating the amount of R&amp;D expenditure<\/p><p>\u25cb Companies not recognising that they aren\u2019t SMEs (and should therefore be claiming under the RDEC scheme)<\/p><p>Find out more: <strong><span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" href=\"\/..\/uk\/insights\/articles\/how-to-avoid-some-of-the-most-common-errors-on-rd-tax-credits-claims\/\">How to avoid some of the most common errors on R&amp;D Tax Credits claims<\/a><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3924\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3924\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What are the penalties for mistakes arising from an HMRC R&amp;D enquiry? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3924\" class=\"elementor-element elementor-element-1e31a88 e-flex e-con-boxed e-con e-child\" data-id=\"1e31a88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f4b8fc elementor-widget elementor-widget-text-editor\" data-id=\"6f4b8fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p>Penalties can be extremely harsh, but they are relative to the level of negligence or fraud identified. If there has been a \u2018careless\u2019 mistake, the penalty can range from 15-30% of the potential lost revenue (the tax underpaid or relief overclaimed) where HMRC treats it as a prompted disclosure. If a \u2018deliberate\u2019 mistake has been made, a business will be looking at 35-70% of the potential lost revenue and this could rise to 50-100% if HMRC identifies a \u2018deliberate and concealed\u2019 mistake, where active steps have been taken to hide the inaccuracy from HMRC.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What does an R&D Tax Credits enquiry from HMRC involve?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"An enquiry means that HMRC wishes to review your R&amp;D tax relief claim to check its accuracy and ensure it meets the relevant legislative requirements. This may be part of a routine compliance check and does not necessarily mean HMRC believes the claim is incorrect.When HMRC queries R&amp;D claims, an officer from a specialist R&amp;D unit will discuss the claim with your business\\u2019s technical and scientific experts as well as management. HMRC will request the information required to confirm that your business is undertaking eligible research and development projects and claiming for the right costs.Enquiries typically delay payment of R&amp;D Tax Credits, but HMRC keeps this under review and may make interim payments as the enquiry progresses.Find out more:\\u00a0Read HMRC\\u2019s approach to handling claims\"}},{\"@type\":\"Question\",\"name\":\"Can an HMRC R&D enquiry happen after an R&D tax claim has been processed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, R&amp;D Tax Credits enquiries can take place after claims have been processed. HMRC may still enquire into R&amp;D claims within the statutory time limit.Enquiries check that your company has received the correct amount of R&amp;D tax relief and that you have paid the right amount of tax.\"}},{\"@type\":\"Question\",\"name\":\"Has anyone ever been prosecuted for fraudulent R&D Tax Credits claims?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. In November 2020, three men were jailed for a bogus \\u00a329.5m R&amp;D tax relief claim. The perpetrators used a registered company, Clinical Information Systems Ltd, to claim the relief on a fake IT healthcare system on which they attempted to claim \\u00a3137m worth of R&amp;D expenditure. After submitting the claim, the men were asked for supporting evidence that the claim was in fact legitimate, and having failed to provide this, they were subsequently jailed.\\u00a0\\u00a0At the time, HMRC published the following statement: \\u201cThis wasn\\u2019t research and development, it was out and out fraud. HMRC will continue to create a level playing field for law-abiding businesses by rooting out the minority who seek to abuse these schemes, as this result clearly shows.\\u201dMore recently, in October 2022, eight people were arrested on suspicion of conspiring to submit more than 100 fraudulent R&amp;D tax relief claims. HMRC released a statement that said: \\u201cThe arrests include a tax agent suspected of criminally facilitating the fraudulent attack. More arrests are expected in the coming days. By acting quickly to pause payments and implement additional checks on claims, we\\u2019ve protected \\u00a346m of public money.\\u201d\"}},{\"@type\":\"Question\",\"name\":\"What are the most common mistakes made during R&D Tax Credit claims?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u25cb Making errors on the claim form\\u25cb Not including enough information in the claim\\u25cb Claiming for work that does not qualify for relief\\u25cb Claiming for costs that have not been incurred on qualifying activities\\u25cb Claiming for staff time that is not spent on qualifying activities\\u25cb Not accurately calculating the amount of R&amp;D expenditure\\u25cb Companies not recognising that they aren\\u2019t SMEs (and should therefore be claiming under the RDEC scheme)Find out more: How to avoid some of the most common errors on R&amp;D Tax Credits claims\"}},{\"@type\":\"Question\",\"name\":\"What are the penalties for mistakes arising from an HMRC R&D enquiry?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u00a0Penalties can be extremely harsh, but they are relative to the level of negligence or fraud identified. 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