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The Government should review the process by which firms claim R&D tax credits.

Recommendation
The Government should review the process by which firms claim R&D tax credits. We repeat our recommendation that the Government reintroduce the previous 28-day target for processing R&D tax claims. It should also widen the eligibility criteria so as to include Arts, Humanities, and Social Sciences research within its scope. (Recommendation, Paragraph 154)
Addressee Bodies
Department for Business and Trade
Timeline
Recommendation age 0.1 yrs
Report published 07 Jun 2026