R&D? Start here

This is a freeview index to our guides on Research and Development (R&D) tax reliefs.

Our R&D guides aim to provide you with practical know-how and support in putting together an R&D claim:

  • What is R&D? 
  • What is qualifying expenditure for R&D?
  • Which R&D relief can I claim? 
  • When can I make an R&D claim? 
  • How can I claim R&D? 
  • What expenses qualify for R&D? 
  • What if my company is loss-making?
  • R&D templates.
  • R&D workings for small company credits, RDEC, large company and grant-aided companies. 
  • What do I do if I have overclaimed R&D?

Getting started

Do I have a valid R&D Claim?

R&D: Its meaning under DSIT Guidelines

Is software development a qualifying R&D activity?

Advance Assurance

 

Check that your claim potentially meets the required criteria.

 

 

 

Decide whether to apply for advanced assurance.

R&D schemes

Can I claim under the SME Scheme, RDEC, Merged Scheme or ERIS scheme?

Research & Development Tax Reliefs: At a glance

Research & Development Tax Reliefs

Research and Development Expenditure Credit (RDEC)

SME Tax Relief scheme

 

 

Determine which scheme you are entitled to claim under. 

Our tools ask: Do I have qualifying R&D expenditure? If so, can I claim under the SME scheme, the RDEC, the Merged scheme, Enhanced R&D Intensive Support (ERIS) scheme or a combination? What are the options if my company makes losses?

 

What can I claim?

 

Understand what expenditure qualifies for R&D relief. 

 

Understand who can claim relief for contracted out R&D, under which scheme relief is available, restrictions for R&D carried out overseas and rules applying to Northern Ireland companies. 
Understand what relief is available for capital expenditure incurred in relation to an R&D project. 
Understand when R&D relief is available for indirect activities. 

Understand how state aid or grant assistance will affect your claim and how various tax reliefs interact with your claims. 

How can I claim?

R&D: Claim Notification

R&D: Additional Information Form (AIF)

 

You need to understand the compliance and reporting requirements in relation to claiming R&D relief. 

 

Putting together a claim

R&D Reports & templates 

 

The key to a successful claim: do you have a qualifying project? Be sure you have documentation and recording systems in place to allow you to create a report and claim all available expenses.

Workings for different scenarios

 Different claims are made in different ways; we set out the common scenarios for you with step-by-step instructions. 

Dealing with overclaims

R&D Disclosure Service

 

In 2024 HMRC opened a new R&D Disclosure Service that companies can use to voluntarily disclose overclaimed R&D relief where they:

  • are out of time to amend the tax return; 
  • need to pay further Corporation Tax or pay back overpaid tax credits; and
  • there has been no deliberate behaviour.