questionText: To ask the Chancellor of the Exchequer, whether his Department is taking steps to ensure consistency in the processing of claims for (a) Research and Development Expenditure Credit and (b) research and development tax relief for small and medium-sized enterprise; and what training is received by HMRC staff working on such claims.
answerText: All R&D claims go through a risk screening process before the payment process. Where risks are identified, HMRC opens enquires into those claims following the HMRC Enquiry manual, a detailed guidance framework on conducting compliance checks.
heading: Research: Tax Allowances