19
Feb
Introduction By 2026, UK R&D tax credits are no longer a low-risk incentive to be claimed retrospectively. They are a scrutinised, compliance-led regime where technical robustness, evidencing and governance now directly affect cash flow, audit exposure and board-level risk. For finance leaders, the conversation has shifted. The question is no longer “can we claim?” but “how do we claim safely, predictably and without jeopardising future funding or reputation?” What Changed and Why It Matters in 2026 The reforms introduced between 2023 and 2025 have now fully embedded into the system. During this period, HMRC moved decisively away from volume-based incentives…
