Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that HM Revenue and Customs' definition of a competent professional is applied consistently when assessing research and development tax relief claims.

A competent professional is someone suitably qualified or experienced in the field. Having worked in a field or having an intelligent interest alone, does not make a person a competent professional. They must have enough knowledge and experience relevant to the qualifying project.

The opinion of a competent professional should set out:

• the depth of the competent professional’s knowledge and experience in the relevant field

• the current state of relevant knowledge in the field
• what the advance in science or technology being sought is

• why what is being sought is an advance in the field
• how the advance relates to knowledge, capability, or a mixture of the two.

HMRC will give due weight to an opinion offered by the company’s competent professional but further enquiry may still be needed, especially where the opinion omits the required information, as set out above.

HMRC are committed to adhering to the values set out in the HMRC Charter and have a quality assurance programme to ensure consistency when applying guidance.