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Research: Tax Allowances

Question for Treasury

UIN 135693, tabled on 7 March 2022

To ask the Chancellor of the Exchequer, how many full time equivalent HMRC staff have worked on tackling abuse of R&D tax reliefs in each of the last five years.

Answered on

10 March 2022

HMRC undertakes a wide range of compliance activity in relation to Research and Development (R&D) claims and this work is undertaken across a number of teams, including specialist R&D teams, the Fraud Investigation Service, and teams that also deal with other aspects of Corporation Tax.

The specialist teams who deal with non-compliance in relation to a range of incentives and reliefs, including R&D, Creatives Industries, Venture Capital, Tonnage Tax, and Patent Box, currently have 244.9 full time equivalent team members. There are additional teams who, for example, work on R&D as part of a wider role, such as those within Large Business and Fraud Investigation Service, who are not included in this figure.

Information regarding the number of HMRC staff involved specifically in tackling abuse is not available.

Answered by

Named day
Named day questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.