United Kingdom: Sources | Research Credit Integrity Alliance

This page lists every source cited across the United Kingdom pages, grouped by type. Each entry gives the title, the publisher, the parts of the source the pages rely on, and a link to the official version. All sources were accessed on 11 October 2026. Government sources are summarized on our pages, not reproduced, so readers should check the original for the full text and for any later changes. The pages themselves give the numbered citation for each statement.

HMRC guidance

Tell HMRC you want to claim Research and Development (R&D) tax relief. HM Revenue and Customs, last updated 31 October 2024. Update history and sections "Who needs to submit the form", "When to submit the form", "Working out your claim notification period", "What information you'll need", "Submit your form", "What to expect after you've submitted" and "What you need to do next".
Additional information you must submit before you claim Research and Development tax relief. HM Revenue and Customs, last updated 26 September 2025. Update history and sections "Your accounting period", "When to submit", "Who can submit", "Company details to include" (including "Contact details"), "Project details to include", "Describing each project", "Before you start" and "What you need to do next".
Research and Development (R&D) Tax Relief: the merged scheme and enhanced R&D intensive support. HM Revenue and Customs, last updated 8 January 2026. Sections on the merged R&D expenditure credit, enhanced R&D intensive support, "If your credit exceeds the PAYE cap" and "What you need to do next".
The HMRC standard for agents. HM Revenue and Customs, updated 9 February 2026. Sections 1 to 4, in particular 1.1, 2.2, 3.2, 4.2 and 4.3.3.
Reporting poor R&D tax relief service standards. HM Revenue and Customs, published 26 September 2025.
Check if and when you need to register as a tax adviser with HMRC. HM Revenue and Customs, last updated 3 September 2026. Sections "Changes to registration", "Who needs to register", "Who does not need to register", "When to register" and "What happens if you do not register".
Check if you meet HMRC's conditions to register as a tax adviser. HM Revenue and Customs, last updated 2 October 2026. Sections "Who needs to meet the conditions", "The registration conditions" and "After you've registered".
About compliance checks: CC/FS1a. HM Revenue and Customs, updated 30 April 2025. Sections "During the compliance check", "If you think we should stop the compliance check", "What happens at the end of the compliance check" and "If you disagree".
Penalties for inaccuracies in returns and documents: CC/FS7a. HM Revenue and Customs, updated 21 July 2026. Sections on when a penalty may be charged, how the amount is worked out, suspension, company officers and deliberate inaccuracies.
Use alternative dispute resolution to settle a tax dispute. HM Revenue and Customs, last updated 24 January 2024. Sections "How alternative dispute resolution works", "What alternative dispute resolution can be used for", "When you can apply" and "How to apply".
Disclosure of tax avoidance schemes: guidance. HM Revenue and Customs, updated 31 July 2026. Sections 2.3.2, 5.4.1 and 5.4.5.

HMRC internal manuals

CIRD81805: R&D tax relief: conditions to be satisfied: restriction of nominations and assignments. HM Revenue and Customs, Corporate Intangibles Research and Development Manual, updated 25 August 2026.
CIRD181000: R&D Tax Reliefs: reformed reliefs: claims process: overview. HM Revenue and Customs, Corporate Intangibles Research and Development Manual, updated 25 August 2026. Sections "Claim Requirements" and "Time limits".
CIRD182000: R&D Tax Reliefs: reformed reliefs: claims process: additional information form. HM Revenue and Customs, Corporate Intangibles Research and Development Manual, updated 25 August 2026. Sections "Statutory framework", "When and how information is submitted", "What information is required" and "Failure to provide complete or proper responses".
CIRD183000: R&D Tax Reliefs: reformed reliefs: claims process: pre-notification of claims. HM Revenue and Customs, Corporate Intangibles Research and Development Manual, updated 25 August 2026. Sections "Statutory framework", "Administrative Easement", "Claim notification period", "How a claim notification is made" and "Information to be provided".
ARTG2010: Reviews and appeals overview: Process for direct taxes. HM Revenue and Customs, Appeals, Reviews and Tribunals Guidance, updated 18 September 2026.
CH176100: Sanctionable conduct by tax advisers: Overview. HM Revenue and Customs, Compliance Handbook, updated 7 October 2026.
CH176140: Sanctionable conduct by tax advisers: Commencement date. HM Revenue and Customs, Compliance Handbook, updated 7 October 2026.
CH176150: Sanctionable conduct by tax advisers: Legislation. HM Revenue and Customs, Compliance Handbook, updated 7 October 2026.
CH176160: Sanctionable conduct by tax advisers: who is a tax adviser. HM Revenue and Customs, Compliance Handbook, updated 7 October 2026.
MTAR10100: Scope and requirement to register: who must register as a tax adviser. HM Revenue and Customs, Mandatory Tax Adviser Registration manual, updated 8 October 2026.
MTAR30100: Sanctions and safeguards: overview of HMRC's approach to sanctions. HM Revenue and Customs, Mandatory Tax Adviser Registration manual, updated 8 October 2026.
MTAR30400: Sanctions and safeguards: financial penalties for prohibited interactions. HM Revenue and Customs, Mandatory Tax Adviser Registration manual, updated 8 October 2026.

HMRC reports, policy papers and consultations

Approach to Research and Development tax reliefs 2023 to 2024. HM Revenue and Customs, published 30 October 2024. Sections 1.2, 1.3, 2.1 (Table 2), 2.2 (Table 3), 2.3, 2.4 (including Tables 4 and 5 and "Dispute Resolution") and 2.5, and Annex B, Themes 1 and 5 and Table B.4.
Restricting nominations and assignments for Research and Development (R&D) Relief. HM Revenue and Customs, policy paper, updated 23 November 2023. Sections "General description of the measure", "Policy objective", "Background to the measure" and "Impact on business including civil society organisations".
Raising standards in the tax advice market: strengthening the regulatory framework and improving registration. HM Revenue and Customs, consultation, 6 March 2024. Sections "The current partial regulatory framework", "The limitations of the partial regulatory framework" and "How this approach could work: who should be regulated?".
Raising standards in the tax advice market: consultation outcome. HM Revenue and Customs, "Detail of outcome", updated 30 October 2024.

GOV.UK guidance on appeals and the tribunal

Disagree with a tax decision or penalty. GOV.UK. Sections 2 "Disagree with a tax decision", 3 "Disagree with a penalty", 4 "Get a review", 5 "Delay payment during appeals and reviews" and 6 "Reasonable excuses".
Appeal to the tax tribunal. GOV.UK. Sections 1 "Overview" (including "Delay your payment while you appeal" and "Close an enquiry"), 2 "Appeal to the tribunal", 3 "If you have a hearing" and 4 "The tribunal's decision".

Tribunal decisions

Assembly Global Networks Ltd v The Commissioners for His Majesty's Revenue and Customs [2025] UKUT 00023 (TCC). Upper Tribunal (Tax and Chancery Chamber), decision of 16 December 2024 refusing permission to appeal. Paragraphs 2 and 39.

Official audit reports

Report by the Comptroller and Auditor General: HM Revenue & Customs 2023-24 Accounts. National Audit Office. Summary paragraph 11 and paragraphs 2.2, 2.6, 2.9, 2.18, 2.19 and 2.21.

Professional body rules and guidance

Professional Conduct in Relation to Taxation. AAT, ACCA, ATT, CIOT, ICAEW, ICAS and STEP, effective 1 January 2026, published 1 October 2025. Foreword and paragraphs 1.2, 1.7, 1.10, 1.11, 2.2, 2.4, 2.5, 2.9 and 2.13.
Professional Rules and Practice Guidelines. Chartered Institute of Taxation and Association of Taxation Technicians, effective 9 November 2018, updated 1 January 2021. Paragraphs 8.1.1, 8.1.2, 8.2.1 to 8.2.5 and 8.3.1. The current edition is confirmed on the CIOT page for the Professional Rules and Practice Guidelines.
ICAEW Code of Ethics 2026. ICAEW, applies from 1 July 2026. Paragraph 1.1, section 330 ("Contingent Fees", including paragraphs R330.4, R330.4B.1, R330.5 and R330.7) and section 410 (paragraphs R410.9 and R410.10).
Determining the basis of charging fees. ICAEW, guidance issued March 2017, updated February 2020. Paragraphs 2 and 7.