An R&D claim is only as strong as the process behind it. At Folio Partners, every claim is reviewed by an independent compliance team before it reaches HMRC, separate from the team that prepared it. A second set of experienced eyes, built into our process as standard, so you can submit with confidence.


HMRC's scrutiny of R&D claims has increased significantly in recent years. A well-prepared claim isn't enough on its own. It needs to be watertight before it reaches HMRC. An independent review adds a critical layer of assurance, catching issues before they become problems.
Tom Elsbury leads our compliance team, bringing over a decade of experience in tax consultancy and R&D tax relief. His background spans statutory accounts, bespoke R&D consultancy, and supporting SMEs with business structuring, EIS/SEIS, and tax compliance.
Tom is an active member of The R&D Community and is recognised as a leading voice on the use of AI in R&D tax practice. Most recently, in 2025, he brought a landmark Freedom of Information case against HMRC, successfully ordering the disclosure of its use of AI in R&D tax credit assessments.
