Our Insights from the March 2026 HMRC R&D Communication Forum (RDCF)

We attended the most recent HMRC R&D Communication Forum (RDCF) earlier this month, where ongoing developments and practical challenges within the scheme are discussed.

There weren’t any headline changes, but there were some useful insights into how HMRC is currently approaching claims and where businesses should be focusing their attention.

We asked Mike Baker, Legal Manager at ABGi UK, who attended the March 2026 forum, to share his main takeaways and more importantly, what they mean for anyone preparing a claim right now.

Q | Mike, for those who aren’t familiar, what is the RDCF and why does it matter?

A:  It’s essentially a forum run by HMRC where they can provide updates to agents, advisers, and industry representatives on how the R&D tax relief regime is working in practice. Its main purpose is to provide a clearer sense of HMRC’s direction of travel, rather than simply announcing new policy updates. That’s what makes it useful, you get a sense of how things are likely to be interpreted and enforced going forward.

Q | So, were there any big changes announced this time?

A:  Not really, and I think that’s quite telling in itself.  The main message was that the merged R&D scheme and ERID continue to be embedded, and the focus continues to be firmly on compliance and delivery. So rather than introducing new rules, HMRC is concentrating on how existing rules are applied. They also spoke about the first meeting of the Expert Advisory Panel where industry experts provide informed technical input. This should help HMRC provide better guidance to claimants.

Q | What does that mean for companies preparing claims?

A:  I’d say the main insight is that HMRC’s emphasis has shifted from simply checking whether work qualifies as R&D to assessing how clearly the claim demonstrates that qualification. We’re seeing a much stronger emphasis on clearly defined technological uncertainty, evidence of systematic work and a robust link between activities and costs. So the technical narrative and supporting documentation are absolutely central to the success of a claim.

Q | Has the level of HMRC scrutiny changed?

A:   It’s more targeted than it is broader. What came through quite clearly is that HMRC is doing what it can to get its more experienced teams (WMBC) looking at R&D claims to ensure they are being looked at properly, improving the claimant’s experience of the process. The Government seems to be keen to ensure that the R&D reliefs remain sustainable.

Q | We’ve heard a lot about compliance recently. What tends to trigger issues?

A:  In many cases, the issue lies in the presentation of the activity, not in the activity itself.

Common issues include:

• projects being too broadly or vaguely defined
• insufficient detail around the technological challenge
• weak or inconsistent time and cost allocations

I think the important point is that even genuine R&D can be challenged if the claim isn’t properly evidenced.

Q | There was mention of an advance assurance pilot. What’s that about?

A:  Yes, HMRC is introducing a pilot that will allow companies to seek upfront assurance on certain aspects of their claim. That’s quite significant, because it signals a move towards a more structured, forward-looking approach to claims, rather than relying entirely on retrospective submissions.

Q | Is there anything positive for businesses in the latest updates?

A:  There are a couple of more practical improvements. For example, HMRC indicated that in some cases, administrative errors in Additional Information Forms may be correctable, rather than resulting in an outright rejection. That’s helpful, particularly given the increased complexity of the process. But I’d stress that this doesn’t reduce the importance of getting things right first time, it just provides a bit more flexibility in certain situations.

Q | What would your advice be to companies preparing claims now?

A:  You should treat R&D claims as an ongoing process rather than a year‑end exercise. That means identifying qualifying projects at an early stage, keeping contemporaneous technical records as the work progresses, and tracking time and costs in a consistent way throughout the year. If you leave everything until after the year end, it becomes much harder to evidence what actually happened.

Q | And finally, what’s the one takeaway from the March RDCF?

A:  The regime remains valuable, but it has become more exacting. Companies undertaking genuine R&D are still supported; however, there is now a clear expectation that claims are well structured, clearly evidenced, and technically robust from the outset.

If you have questions about R&D tax relief or need help with your claim, please contact the ABGi Team.We will get in touch to learn more about your needs and explain how we can help.