Tax

R&D Tax Adviser Checklist for UK Companies

A practical checklist for comparing R&D tax advisers, technical evidence, claim forms, costs, enquiry support, and Corporation Tax links.

Published 3 October 2024Updated 13 June 20266 min read

R&D tax relief work needs technical evidence, cost analysis, Corporation Tax coordination, and careful adviser judgement. A strong adviser should challenge weak claims, document uncertainty clearly, and explain the HMRC process before any claim is submitted.

Written by

FindAccountants.uk editorial team

Directory editors who maintain accountant-comparison guidance using official sources, service-page context, and FindAccountants.uk profile data.

Reviewed

Last checked 13 June 2026.

Official source links are provided where rules, thresholds, or compliance duties may change.

How this guide is reviewed

FindAccountants.uk guides are reviewed for practical accountant-comparison usefulness, source quality, internal service-page alignment, and clear warnings where tax rules or thresholds may change. Where a guide discusses HMRC, tax, VAT, payroll, or company compliance, it links to official GOV.UK or HMRC resources so readers can verify current rules before making decisions.

Start with the project evidence

Before comparing advisers, list the projects you think may qualify, the scientific or technological uncertainty involved, who worked on the project, what evidence exists, and what costs were connected to the work.

A useful adviser should ask detailed questions about uncertainty, advancement, failed routes, project boundaries, and supporting documents before discussing claim value.

What should you prepare before choosing an R&D tax adviser?

Before choosing an R&D tax adviser, prepare project summaries, technical uncertainty notes, development timelines, staff time estimates, subcontractor details, software or consumable costs, previous claims, Corporation Tax return status, and any HMRC enquiry history. The adviser needs to understand whether the work seeks an advance in science or technology, which costs may connect to qualifying activity, and whether claim notification or additional information forms are required. Ask how the adviser tests eligibility, writes technical narratives, reviews cost categories, handles competent-professional input, coordinates with your accountant, and supports HMRC questions after submission. You should also ask whether fees depend on claim size, what happens if a claim is reduced, and who signs off the final figures. Before appointing anyone, check current GOV.UK guidance and agree scope, evidence standards, deadlines, ownership, and enquiry support in writing.

Compare adviser process, not headline claim value

Be cautious if an adviser gives a high claim estimate before reviewing project facts and records. R&D tax relief depends on qualifying activity and evidence, not just total development spend.

Ask whether the adviser documents assumptions, separates technical and financial review, and explains which parts of the claim are stronger or weaker.

Check post-submission support

R&D claims can attract HMRC questions. Before appointing a firm, confirm whether enquiry support is included, capped, or charged separately, and who will respond if HMRC asks for more information.

The right adviser should leave you with a clear evidence file, not just a submitted figure on a Corporation Tax return.

What to prepare before speaking to an accountant

- Project summaries and uncertainty notes
- Development timelines
- Staff and subcontractor costs
- Previous claims or enquiry history
- Corporation Tax return status

Official guidance to check

Rules and thresholds can change. Use these official sources alongside accountant advice before making tax or compliance decisions.

Check if you can claim R&D tax reliefHMRC guidance on qualifying projects, Corporation Tax, scientific or technological advancement, and uncertainty.Submit R&D additional informationOfficial guidance on the additional information form required to support R&D tax relief claims.Tell HMRC before claiming R&D reliefGOV.UK guidance on when claim notification may be required before making an R&D tax relief claim.Make an R&D claim on a Company Tax ReturnHMRC guidance on completing Corporation Tax return entries for R&D relief claims.

Related accountant resources

Compare R&D tax accountantsFind firms that support R&D tax relief claims, technical evidence, and specialist project documentation.Find corporation tax accountantsBrowse accountants that coordinate company tax returns, reliefs, and Corporation Tax filings.Request specialist accountant quotesShare your projects, claim history, and support needs so suitable advisers can respond.Read the R&D tax credits guideReview the broader preparation steps before comparing R&D tax specialists.