HMRC keeps all guidance under review and is committed to making improvements to its guidance working with a wide cross-section of businesses, industry groups, agents and accountancy professional bodies. In October 2023 HMRC published Guidelines for Compliance on R&D. This helps customers avoid common errors when claiming the R&D reliefs. They set out practical steps for customers to follow and examples provided help to identify projects where some or all of the activities may qualify for R&D tax reliefs. This publication was well-received by stakeholders.