Switching

Yes, although you should check the terms of your existing adviser agreement before making a change. Some R&D tax relief advisers operate under contracts that include minimum terms, notice periods, exclusivity clauses, automatic renewals or provisions governing fees if the relationship is terminated early. These may affect when and how you can appoint another adviser.

Subject to your contractual position, you can appoint a new adviser to prepare future claims. A new adviser will normally want to understand your previous claims, methodology and any correspondence with HMRC before preparing the next one. This can also provide an opportunity to review how projects and qualifying expenditure have previously been identified and documented.

Changing adviser should not in itself cause a problem with HMRC. The important consideration is that each claim is complete, accurate and supported by appropriate evidence.

You might consider changing adviser if you are no longer confident in the quality, technical rigour or level of support you receive.

Warning signs could include limited engagement with your technical teams, generic technical reports, insufficient challenge over eligibility or expenditure, unexplained changes in claim value, poor communication, unexpected fees or inadequate support when HMRC raises questions.

A change may also be appropriate because your business has evolved. More complex R&D, larger claims, international activities or increased HMRC scrutiny may mean you require a different level of specialist expertise.

Before deciding to move, however, review your existing contract carefully. You may be subject to a notice period, minimum contract term, exclusivity provision, automatic renewal or termination charges. Understanding these obligations will help establish when you can move and whether there are any financial or practical implications.

Even where you are contractually committed to an existing adviser, you may still be able to obtain an independent second opinion or review, although the terms of your agreement should be checked first.

Yes. An independent review can assess whether a previous or current claim has been prepared using an appropriate methodology and whether the technical and financial evidence adequately supports it.

The review might consider project eligibility, the identification of scientific or technological advances and uncertainties, qualifying expenditure, subcontracting arrangements, technical documentation and consistency with the information submitted to HMRC.

The purpose should not simply be to find additional expenditure to increase the claim. A good review should identify both potential omissions and areas of unnecessary risk, giving you a clearer view of the overall robustness of the claim.

Yes. A second opinion can be useful if you are uncertain about eligibility, concerned about the approach taken by your existing adviser or accountant, or simply want additional assurance before submitting a significant or complex claim.

An independent specialist can review the technical basis of the claim, qualifying expenditure, supporting evidence and the way the position has been presented to HMRC.

Importantly, obtaining a second opinion does not mean you have to change adviser. It can provide an independent assessment of whether the claim is reasonable, well evidenced and defensible, allowing you to decide whether any changes are needed before proceeding.