The Chartered Institute of Taxation (CIOT) criticizes HMRC’s handling of research and development (R&D) tax relief compliance. Despite HMRC’s acknowledgment of shortcomings and efforts to improve, the CIOT states that valid claims are still being rejected. The CIOT urges HMRC to decrease its compliance approach until caseworkers are adequately trained in R&D matters to avoid undermining the policy objectives of encouraging innovation and economic growth.