R&D Tax Relief: What You Need to Know in 2025

Date: 12 February 2025

The R&D tax relief schemes have been subject to very significant changes over the past few years, and HMRC has drastically changed its approach to compliance. This has in turn changed the way that many accountants work with their clients to prepare R&D claims. 

In this presentation, Richard will cover the things you absolutely need to know about working in R&D tax relief in 2025. This will cover: 

• The key rules of the Merged R&D Scheme 

• How HMRC has changed its approach to compliance 

• How to prepare compliant R&D claims and avoid enquiries 

• Our Certification programme for R&D advisors 

By attending this webinar, you will: 

• Get an overview of how the new Merged R&D scheme works, including the rules on contracted out R&D and restrictions on overseas expenditure.  

• Be shown how this scheme compares to the previous SME and RDEC schemes, which are still in effect for accounting periods that begin before 1 April 2024. 

• Learn how HMRC has adapted its approach to R&D compliance, and how its tactics vary between different business units. 

• Learn how to avoid enquiries by following best practice when preparing R&D claims. Richard will define what best practice looks like and how this can mitigate the risk of an enquiry. 

• Learn more about The R&D Community’s Certification programme for R&D advisors (which is offered at a discount to AIA members).