UK R&D Tax Relief Schemes
Understanding the available schemes is crucial for maximising your claim. We guide you through eligibility and optimisation for both programs.
SME Scheme
For small and medium-sized enterprises with <500 employees and either:
- ✓ Turnover: ≤ €100 million
- ✓ Balance sheet: ≤ €86 million
- ✓ Enhanced deduction: 186% of qualifying costs
- ✓ Cash credit: Up to 33.35% for loss-making companies
Ideal for: Startups, scale-ups, and innovative SMEs across all sectors
Research & Development Expenditure Credit
For larger companies and SMEs that don't qualify for or are subcontracted to under the SME scheme.
- • Credit rate: 20% of qualifying R&D expenditure
- • Above the line: Treated as taxable income
- • Net benefit: Approximately 15.2% after Corporation Tax
- • Cash repayment: Available if the company is loss-making
Ideal for: Large companies, R&D subcontractors, grant recipients
Note: From April 2023, the SME scheme enhancement rate reduced to 186% (from 230%) and the RDEC rate increased to 20% (from 13%). We stay current with all legislative changes.
Our Proven R&D Claim Process
A structured, evidence-based approach that maximises your claim while ensuring full HMRC compliance.
Discovery & Qualification
Initial assessment against HMRC's BIS guidelines to identify qualifying R&D activities. We analyse scientific or technological uncertainties your business has sought to overcome.
- Project scope definition
- Technical uncertainty identification
- Advance in science or technology assessment
Cost Identification & Analysis
Systematic quantification of qualifying expenditure across all eligible cost categories with robust allocation methodologies.
- Direct staff costs (including NIC and pension)
- Externally provided workers
- Consumable materials transformed by R&D
- Software directly used in R&D
- Subcontracted R&D expenditure
Technical Report Preparation
Comprehensive technical narrative that meets HMRC's evidence requirements, clearly demonstrating how projects meet the BIS guidelines.
- Project-by-project technical description
- Scientific/technological uncertainties explained
- Advance sought and achieved documented
- Competent professional input verification
Financial Calculation & Submission
Accurate calculation of enhanced expenditure, preparation of CT600, and submission to HMRC with full supporting documentation.
- Enhanced expenditure calculation
- CT600 completion and submission
- Supporting schedules preparation
- Post-submission support and enquiry defence
R&D Across Industries
R&D tax credits aren't just for traditional research labs. We've successfully claimed for innovative businesses across diverse sectors.
Software & Technology
Algorithm development, AI/ML, cybersecurity, platform development, and software architecture innovation.
Life Sciences
Pharmaceutical research, medical devices, biotechnology, diagnostics, and healthcare innovations.
Manufacturing & Engineering
Process improvements, new materials, automation, product design, and manufacturing innovations.
Clean Technology
Renewable energy, waste management, sustainable materials, and environmental technologies.
Food & Agriculture
Food science, agricultural technology, sustainable farming, and novel food products.
Advanced Materials
Composite materials, nanotechnology, smart materials, and surface technologies.
HMRC Compliance & Risk Management
Our rigorous compliance framework minimises enquiry risk while maximising legitimate claims. We prepare every submission as if HMRC will review it.
Evidence-Based Documentation
Comprehensive technical and financial documentation that meets HMRC's evidence requirements, including project records, timesheets, and technical reports.
Conservative Methodology
Robust, defensible methodologies for cost allocation and project qualification based on HMRC guidelines and tribunal decisions.
Enquiry Defence Readiness
Full support through any HMRC enquiry, from initial information requests to full compliance checks and tribunal representation if needed.
Important: HMRC has significantly increased R&D enquiry activity. Our governance framework ensures your claim withstands scrutiny while maximising legitimate benefits.
Estimate Your R&D Tax Credit Benefit
Many businesses underestimate their qualifying R&D expenditure. Our initial assessment often identifies significant unclaimed benefits.
Typical R&D claim values we secure:
Depending on qualifying R&D expenditure and company circumstances
Average Claim Value
£53,000 for SMEs, £165,000 for RDEC claims
Processing Time
4-6 weeks from engagement to submission
Success Rate
100% of prepared claims accepted by HMRC
Maximise Your Innovation Incentives
Don't leave government incentives unclaimed. Our expert team ensures you receive the maximum legitimate benefit with full HMRC compliance.
Next Step: We'll conduct a free, no-obligation assessment of your R&D activities and provide an estimated claim value.