Letter of Representation – R&D Tax Relief Claim

The directors’ letter supporting a research and development claim under the merged scheme or ERIS: qualifying projects, costs, notification, the additional information form and advisers.

Editable Word document
9
10pages
Guidance notes included
aml consultancy solutions

Accountancy practice – client documents

Letter of Representation – R&D Tax Relief Claim

About this document

What it’s for

A letter from a company’s directors to your firm supporting an R&D tax relief claim under the merged R&D expenditure credit scheme or enhanced support for R&D intensive SMEs (ERIS). It confirms approval of the claim and the additional information form, the claim notification position, that projects meet the guidelines, how costs were identified and any third-party adviser. Includes firm guidance, a tailoring table, a board minute and a checklist.

When to use it

  • For every R&D claim you prepare or submit
  • Where another adviser identified the projects but you file the return
  • Before a first claim, or after an HMRC enquiry

What’s inside

The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.

  1. Approval of the claim
  2. Claim notification
  3. The projects
  4. Qualifying expenditure
  5. Scheme eligibility
  6. Grants, customers and advisers
  7. Records and HMRC
  8. Laws, regulations, fraud and claims
  9. Specific representations

Also included

  • Part 1 – Guidance for your firm
  • Appendix B – Board minute
  • Appendix C – Firm checklist

How to complete it

  • Complete the projects and costs tables
  • Choose the scheme, notification and adviser options
  • Have the board approve the claim before the AIF is sent

Key points to check

  • Rates, the ERIS intensity condition and the 2027 changes to claim notification – all flagged

Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.

Included in the pack

Accountancy practice – client documents

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Editable Microsoft Word files

Guidance notes in every document

Written for UK businesses

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