David Marshall 15 December 2022

MMP has extended its range of IP planning and IP Strategy offerings to include specific advice and support around R&D Tax Credits where clients have prepared claims themselves.

This action follows the much publicised abuse of the scheme by nefarious advisors and potentially misinformed clients. This has resulted in MMP being approached to review claims that clients had prepared themselves, or with other advisers or partners; to prepare them for HMRC scrutiny potentially in an enquiry. HMRC has recently issued tough warning letters on claims, threatening legal action to more than 2000 companies.

Regrettably some of these claims were not eligible or not to the extent of the claim value, we have seen claims made by software as a service (SaaS) companies at the whole cost of the NPD department, irrespective of the eligibility criteria of a claim purely on advice from their CFO. We have seen claims for spreadsheets or ERP implementations. There is clearly a complete lack of understanding of what constitutes R&D for tax purposes. Having has previous claims paid by HMRC does NOT constitute approval.


HMRC is able to open claims from the last 24 months within normal CT rules, or 6 years (SOL) or 20 years if fraud is suspected. So the previous years claims being paid mean just that, they've been paid - nothing else.

MMP work hard to ensure that clients reputation is upheld and any claim expertly prepared and de-risked and defensible should an enquiry be opened. This whole life cycle approach results in strong value add and reduced risk in claiming. By engaging and harnessing the expertise, qualifications and deep domain experience of the MMP team, the client can be assured that work prepared by MMP will provide far more than just the claim payment.

MMP provide training workshops and refresher guidance at every engagement, uncovering eligible work and potential for patenting and IP protection.

MMP has advised on claim values for bank lending, investment and M&A activity, providing assurance to prospective buyers and vendors alike.

If you are using an advisor who may not have the appropriate "competence to act" for an R&D or Patent Box claim, if for example they are a generalist advisor, then MMP will be pleased to review your claim and give opinion for peace of mind.

MMP is a Chartered Tax Advice firm. is a CIOT member. holds PI cover, employs professionally qualified staff and has been working in this area for more than 20 years.

get in touch or call us today. Rest assured

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Written by David Marshall, MBA

David is one of MMP's co founder Directors and has been successfully advising clients on R&D Tax since 2000

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