After discussions with the Northern Ireland Tax Committee about concerning behaviours of certain R&D tax relief advisers, the Institute contacted HMRC to suggest that a process could be developed to enable reporting of these concerns. In a recent meeting with HMRC, we were advised that a process is now available via what HMRC refer to as the Professional Bodies mailbox. The mailbox should only be used by members of a recognised tax or accountancy Professional Body to report concerns about a potential rogue R&D adviser and should not be used for any other purpose. As yet, HMRC has not specifically defined ‘recognised body’ for this purpose but has advised that Chartered Accountants Ireland falls within this.
When using this mailbox, please provide information about the potential breach only and not details of specific claims. HMRC will use this in their compliance strategy for R&D agents. Following receipt of the email, if HMRC requires any further information they will make contact with the person who made the initial report. The email address to use to make a report is wmbciandrprofessionalbodies@hmrc.gov.uk.
To date HMRC has not formally publicised this and is not planning to undertake any activity at the minute due to the pre-election period.