R&D claims after the reset: why the fundamentals matter more than ever – join our webinar

Author: Suz Harkness Published: 7^th January, 2026

The R&D tax landscape has changed significantly in recent years.

New schemes, new processes and increased scrutiny have reshaped how claims are prepared and reviewed, and for many advisers this has prompted a natural pause for reflection. Confidence across the sector has taken a knock, not because the fundamentals of R&D tax have changed, but because the environment in which they’re applied has.

And that distinction matters.

Everything has changed – and nothing has changed

While the merged RDEC scheme has altered how relief is calculated and delivered, the core principles HMRC assesses claims against remain the same.

Eligibility, technical justification, cost identification and benefit explanation are still grounded in long-standing rules and expectations. What’s different today isn’t what HMRC looks for, it’s how closely those fundamentals are examined.

As scrutiny has increased, approaches that once passed with limited review are now being looked at in much greater detail. That shift has brought renewed focus to areas that have always mattered, but now require clearer evidence, stronger consistency and more deliberate application.

A reminder, not a reinvention

That’s the thinking behind our upcoming webinar “R&D tax claims after the reset: Re-examining eligibility, evidence, costs & benefit”.

The session is an opportunity to step back and revisit how the fundamentals of an R&D claim are being applied – always with the assumption that a claim may be reviewed and questioned.

What the session will cover

The webinar revisits four areas that continue to determine whether an R&D claim stands up to scrutiny:

Eligibility – How to apply today’s definition of R&D correctly, where boundary issues most commonly arise, and how early eligibility decisions shape the risk profile of a claim.
Technical narrative – What HMRC expects to see when assessing uncertainty and advancement, why generic narratives create problems, and how to evidence work clearly.
Eligible costs – Where firms may introduce risk through misclassification or assumptions, and how to ensure cost treatment remains consistent and defensible under the merged scheme.
Benefit – How relief is delivered in practice, how to explain outcomes clearly, and how to avoid misaligned expectations that can lead to client dissatisfaction.

Supporting confidence in R&D tax

The wider aim of this session is to support confidence across the sector.

For some, this will feel like a useful reminder. For others, it will provide a clearer framework for building confidence in R&D advisory work.

Join us

Wednesday 14 January 2026 at 12 noon

At WhisperClaims, we see this moment not as a reason to step away from R&D tax, but as an opportunity to rebuild confidence, grounded in careful, consistent and defensible claim preparation.

If you’re an accountant or adviser preparing R&D claims, and would value a thoughtful revisit of how the fundamentals are applied in today’s environment, we’d love you to join us.