R&D tax relief claims

Essentials › Accounting › R&D tax relief claims

Finance operationsUnited Kingdom

The problem it solves

Many companies doing genuine R&D never claim, or claim badly. HMRC has tightened the rules and stepped up its checks, so a claim now needs clear evidence of the scientific or technological uncertainty that was overcome, not just a list of costs.

What it covers

  • Identifying projects that meet the tax definition of R&D
  • Calculating qualifying staff, subcontractor, software, data, cloud and consumable costs
  • Writing the technical narrative
  • Claim notification and the Additional Information Form
  • Including the claim in the Corporation Tax return
  • Support through any HMRC enquiry

Who it is for

Companies developing new software, products, processes or materials where the outcome was technically uncertain, including loss-making start-ups.

Good to know in the UK

  • For accounting periods starting on or after 1 April 2024, most companies claim under a merged scheme that gives a taxable credit of 20% of qualifying spend.
  • Loss-making SMEs that spend a high share of their costs on R&D may be able to claim Enhanced R&D Intensive Support instead.
  • Companies that have not claimed in the previous three years usually need to send a claim notification within six months of the end of the period.

Questions to ask a provider

  • Do you charge a fixed fee or a share of the benefit?
  • Who writes the technical report?
  • Will you defend the claim if HMRC opens an enquiry?
  • Do you check eligibility before charging?

This is a plain-English summary for United Kingdom businesses. It is general information, not financial, tax or legal advice, and rules change: facts last checked 8 November 2026. Speak to a qualified adviser about your own situation.