Will HMRC issue a payable R&D tax credit while an R&D compliance check is ongoing?

Generally, whilst a compliance check is ongoing, HMRC will hold back the payment of a Research and Development (R&D) tax credit. However, in some extremely rare circumstances where HMRC has partially agreed to a claim being paid, a decision may be made to pay out some of the credit. It is worth noting, however, that if HMRC has paid out in respect of a claim prior to the opening of an enquiry, they will claw back monies already paid out should any part of the claim be deemed as non-qualifying.