R&D Tax Relief

Advisory

Innovation Incentives - R&D Tax Relief:

At Westlock Partners, we specialise in advising companies across a variety of industries on their eligibility to claim R&D tax relief. We combine deep technical insight with practical experience to guide businesses through every stage of the process, from initial eligibility assessment through to claim preparation, submission, and where necessary, defence and representation before HMRC.

Whether you're developing new software platforms, engineering complex systems, or advancing scientific discovery, our expert team works closely with you to identify eligible activities, calculate the associated qualifying expenditure, and support your claim should HMRC raise any questions.

The R&D tax relief scheme has undergone several significant reforms in recent years, including increased scrutiny by HMRC. These changes have heightened the importance of a well-prepared, technically sound, and strategically structured claim.

At Westlock Partners, we take pride in our pre-eminent and partner-led approach to R&D tax advisory. Each engagement is directly overseen by one of our Partners with extensive experience advising companies ranging from FTSE 100 multinationals to early-stage start-ups across a diverse range of industries.

What is R&D Tax Relief?

The UK’s R&D tax relief regime rewards companies that seek to resolve scientific or technological uncertainties through the development of new products, processes, or services, or through material improvements to existing ones.

Eligible activities can often be found in areas such as:

  • Software & SaaS development

  • Engineering & advanced manufacturing

  • Life sciences & healthcare innovation

  • CleanTech & sustainable technologies

  • Built environment & construction systems

We support claims under the current merged R&D scheme (which replaced the SME and RDEC regimes), and can also help assess opportunities in prior periods where amendments or additional claims may be viable.

We are also proud to offer, as standard across all engagements undertaken:

Westlock 360 Insights & Advisory Framework

Our hallmark of proactive, partner-led service, Westlock 360 is designed to ensure clients are kept ahead of evolving legislation. Through this initiative, we provide timely, strategic updates on changes affecting R&D tax relief, allowing our clients to adapt their financial planning early and effectively.

We don’t limit our support to year-end reviews, instead, we maintain year-round consultation and oversight to ensure that future claims are optimised based on changes as they arise. This continual engagement helps our clients maximise benefit and mitigate risk before the next claim period begins.

The Westlock Partners Protocol (WPP)

Our internal quality control framework ensures that every deliverable meets the highest standards. WPP includes rigorous internal checks, independent partner-level review, and structured collaboration with the client, delivering a standard of clarity and confidence across every submission. It’s our way of ensuring nothing is left to chance.

Recent Changes to the UK R&D Regime:

The merging of the SME and RDEC schemes into a singular scheme

Tightened subcontractor rules (particularly for overseas expenditure)

PAYE/NIC cap continuing to apply for loss-making companies

Our Approach:

  • 1. Initial Consultation

    • Understanding Your Business: We begin with a thorough consultation to understand your business operations, objectives, and the specific R&D activities you undertake. This enables us to identify qualifying projects and activities accurately.

    • Customised Assessment: Our experts will conduct a preliminary assessment of your R&D projects to determine eligibility and identify the potential scope of the claim.

  • 2. Detailed Analysis & Documentation

    • In-Depth Review: Our multidisciplinary team—comprising of finance and tax law specialists, along with industry experts such as our in-house engineers, software developers, and researchers will conduct a thorough analysis of your R&D activities.

    • Project Documentation: We will assist you in documenting the R&D projects, focusing on the technical challenges, uncertainties, and advancements achieved. This documentation is critical for substantiating your claim.

    • Expenditure Analysis: Our team will review and categorise all relevant R&D expenditures, including staff costs, subcontractor fees, materials, and any other qualifying expenses. We will then collaborate with you to determine the proportion of the overall spend that qualifies for R&D tax relief, based on HMRC’s guidelines and our extensive experience within the industry, ensuring accuracy and compliance with the latest regulations.

  • 3. Preparation of the R&D Report

    • Comprehensive Report: We will prepare a comprehensive R&D report that outlines the scope of the R&D activities, the technological or scientific uncertainties encountered, and the steps taken to resolve these uncertainties.

    • Supporting Evidence: The report will be supported by detailed evidence and documentation to ensure compliance with HMRC guidelines and to maximise the claim's credibility.

  • 4. Internal Westlock Partners Review & Client Approval

    · The Westlock Approval: Before finalising the R&D tax relief report, it undergoes a rigorous internal quality review by senior specialists independent of the initial drafting team. This ensures accuracy, compliance with HMRC guidelines, and a fair assessment of the claim. All supporting documentation and calculations are reviewed, and any issues are resolved before the report is shared with you. This process ensures each claim meets Westlock Partners' standards and maximises value within the scope of the legislation.

    · Client Approval: Following our internal review, the report is shared with you for final approval. We welcome your feedback and questions to ensure the report accurately reflects your R&D activities and costs. Our team is on hand to clarify any points, and once you’re satisfied, we’ll proceed with submission to HMRC.

  • 5. Claim Submission

    • Filing the Claim: We can either file the R&D tax relief claim as part of the company’s Corporation Tax return (CT600) return or liaise with the company’s accountants/ tax advisors as necessary to assist them with submission on the company’s behalf.

  • 6. HMRC Communication & Support

    • Liaison with HMRC: We will handle all communications with HMRC on your behalf, responding to any queries or requests for additional information.

    • Comprehensive Enquiry Defence: In the event of an HMRC enquiry, our experts will provide full support and guidance, leveraging our experience and expertise to defend you and your claim before HMRC.

  • 7. Continuous Improvement & Future Planning

    • Feedback and Review: After the claim process is complete, we will provide feedback on the outcome and review the process to identify areas for improvement.

    • Strategic Planning: We will work with you to develop strategies for future R&D projects, ensuring that you continue to benefit from the R&D tax relief scheme and maximise your financial potential.

Get in Touch

If you're unsure whether your work qualifies, or would like a second opinion on a past or upcoming claim, we’re here to help.
Contact our team for a confidential, no-obligation consultation.

Book a meeting with our team now: