Always worth checking an HMRC enquiry is valid before responding
A company approached me for some help with an ISBC R&D enquiry last December. Before launching into preparing a response, given how difficult ISBC is to deal with, we had a look into whether the enquiry was validly made. The R&D claim had been filed on time within the tax computation. The accountant had decided to file an amended return a few months later to submit an R&D report. HMRC was out of time to enquire into the original submission,
Angela Browning
26 March 2024