Fraud and error is particularly high on the scheme for small and medium-sized enterprises, estimated at 7.3% in 2021–22. HMRC said it gets about 76,000 claims on this scheme every year, providing a lot of activity for HMRC to police.40 It said it is introducing new measures from April 2023 to strengthen its compliance activity on the schemes, including requiring more information from businesses when submitting their claim, such as the name of their advisor and a named person within the business accountable for the information in the claim.41 34 C&AG’s report, para 3.26 35 Q 96 36 Q 99; C&AG’s report, para 12 37 C&AG’s report, para 3.35 38 Qq 97–98; Office for National Statistics, Comparison of ONS business enterprise research and development statistics with HMRC research and development tax credit statistics, 29 September 2022 39 Q 98 40 Q 102 41 Q 96 16 HMRC performance in 2021–22