Over 15,000 companies (large and small) claim over £1.4bn in credits each year. Successful claims have been made across a wide range of business sectors. As part of the Autumn Statement 2014 announcements, the government announced a package of measures to streamline the application process for smaller companies, to ensure that all companies are able to access the relief. In this consultation the government is asking small companies and their advisers how HMRC can make it easier and more straightforward for to claim.

This consultation focuses on the four main areas that drive claims to the relief:

• Awareness. Are key decision makers in small companies aware of the relief?
• Design. Are the rules appropriate for small companies?
• Understanding. Do decision makers in small companies understand the rules, how they apply to the company, and the claims process?
• Administration. Does the process operate smoothly (speed, and ease of use) for small companies?

Responses should be made by 27 February 2015.