No, this is a statutory tax relief. There is no more risk of an enquiry if the claim has been made correctly and relevant supporting information has been submitted. HMRC support this relief and want more qualifying companies to claim.

Enquiries into R&D tax credits tend to be confined to looking at the claim rather than being extended to other areas of the company.

There are many areas of this tax relief which are open to interpretation and most enquiries are merely HMRC seeking a better understanding of the R&D which the company has been undertaking and how the relief has been calculated.