Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what value of fraudulently claimed R&D tax relief HMRC has recovered in each of the last five years.

Information regarding additional tax revenue generated by HMRC’s compliance activity is available within HMRC’s annual report and accounts.

In addition, HMRC publish details about the Tax Under Consideration (TUC) in compliance cases broken down by risk heading: https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2020-to-2021/customer-compliance-our-approach-to-tax-compliance-and-large-businesses. This shows that HMRC currently has £655,181,793 TUC in relation to R&D risk.

HMRC do not break down the level of compliance activity between fraudulent behaviours and other types of non-compliance, such as error or mistake despite taking reasonable care.