Defined term

Audit defense

Also: examination support · enquiry support

Support provided if a tax authority reviews an R&D claim.

Audit defense refers to the preparation and representation that help a claimant respond to a tax authority's examination or enquiry into an R&D incentive filing. It typically covers substantiating eligibility, methodology, expense allocation, and responses to information requests. Strong contemporaneous documentation reduces defense cost and risk. Defense is not a substitute for accurate original claims.

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Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.