Compliance

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.

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Folio Partners accounting services in UK, London, South West
Folio Partners accounting services in UK, London, South West

Why compliance matters

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.

  • Independent review
    Our compliance team operates separately from the team that prepared your claim, bringing a fresh and objective perspective to every submission.
  • Risk identification
    We assess the claim against HMRC's current criteria, flagging any areas that could attract scrutiny or require stronger evidencing.
  • Technical and financial checks
    We review both the narrative and the numbers, making sure everything is consistent, accurate, and well-supported.
  • Confidence before submission
    Nothing goes to HMRC until it has passed our compliance review. That's our commitment on every claim.

The expertise behind your compliance review

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.

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Tom Elsbury