An HMRC-sponsored forum, the Research & Development Consultative Committee meets twice a year to discuss the operational delivery of the Research & Development (R&D) tax relief schemes.
Agents, professional bodies, delegates from the industry and the main business, technical and trade bodies, and representatives from HMRC who have policy and operational responsibilities for Reseach and Development (R&D) tax credits. Other HMRC representatives and representatives from other government departments.
Terms of reference
- the name of the committee shall be the Research & Development Consultative Committee (R&DCC)
- the committee shall be made up of (a) delegates from the industry and the main businesses technical and trade bodies, and (b) representatives from HMRC who have policy and operational responsibilities for R&D tax credits; other HMRC representatives and representatives from other government departments will attend as appropriate for discussion of relevant agenda items
- the committee shall act as a forum for discussion and consultation on the operation of the R&D tax relief schemes, including:
- operational policy proposals and related operational issues
- issues arising on the implementation of prospective changes to legislation and practice
- operational aspects of existing policy and practice
- monitoring developments in the operation of the R&D tax relief schemes, considering their impact on companies of all sizes.
- sub-committees will be used as required to consider specific proposals and issues.
- the committee will be chaired by HMRC and organisations wishing to become members of the committee or to join the waiting list for membership should apply to the R&DCC chair. The R&DCC chairs’ decision on membership will be final
- each member body can send one delegate (plus any presenters from the same body) to each of the biannual meetings of the forum. If a member misses two consecutive meetings another body from the waiting list may be invited to replace them at future meetings.
- where there are spare seats at forum meetings firms and bodies on the waiting list will be invited to send a delegate to that meeting.
- members are expected to adhere to the HMRC standards for agents. Those in breach of the standards may have their membership rescinded by the R&DCC chair, whose decision on the matter will be final
- both the minutes of the committee and, where appropriate, the slides presented at the meetings shall be published on GOV.UK
Previous terms of reference
You can view the R&DCC’s previous terms of reference (valid until 24 January 2019) on The National Archives website.
Meeting frequency - every 6 months.
Minutes and documents form previous meetings are available on The National Archives website: