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HMRC letter codes · One-to-many letters

R&D2MMLetter asking a company to check its Research and Development tax relief claim

Published by its source on 22 February 2023. A date in the letter that has passed stays passed: what a passed date means.

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

HMRC's letter R&D2MM is headed “Check your claim for Research and Development tax relief”.

“R&D2MM … Check your claim for Research and Development tax relief”

ICAEW: HMRC letter R&D2MM, as published with its tax news item · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about R&D2MM. Each fact has its source and the day it was checked beside it.

When HMRC sends it

ICAEW publishes HMRC's letter R&D2MM beside its news item, which says letters were sent to 2,024 companies towards the end of January 2023 to advise them that members of their sector are being targeted by third parties to make inaccurate claims for research and development tax relief.

“Letters were sent to 2,024 companies towards the end of January 2023 to advise them that members of their sector are being targeted by third parties to make inaccurate claims for research and development tax relief and that they should therefore check that their claim is complete and correct.”

ICAEW: Tax news in brief 22 February 2023 · checked 14 October 2026

HMRC's letter R&D2MM says HMRC's records show the reader has made a Research and Development (R&D) tax relief claim in the past.

“Our records show that you have made a Research and Development (R&D) tax relief claim in the past.”

ICAEW: HMRC letter R&D2MM, as published with its tax news item · checked 14 October 2026

What it asks

HMRC's letter R&D2MM asks the reader to review their previous R&D claim using the checklist in the letter, to make sure all the information given is complete and correct.

“Please review your previous R&D claim using the checklist below to make sure all the information you have given is complete and correct.”

ICAEW: HMRC letter R&D2MM, as published with its tax news item · checked 14 October 2026

Free help and HMRC contacts

HMRC's letter R&D2MM points to www.gov.uk, search “Research and Development tax relief”, for more guidance about R&D.

“For more guidance about R&D, go to www.gov.uk and search ‘Research and Development tax relief’.”

ICAEW: HMRC letter R&D2MM, as published with its tax news item · checked 14 October 2026

HMRC's letter R&D2MM says a reader can make amendments to a Company Tax Return online, and points to www.gov.uk, search “Company Tax Return Amendments”.

“You can make amendments to your Company Tax Return online. Go to www.gov.uk and search ‘Company Tax Return Amendments’.”

ICAEW: HMRC letter R&D2MM, as published with its tax news item · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.