Merged RDEC Scheme
For accounting periods beginning on or after 1 April 2024, most companies claim through the merged R&D expenditure credit scheme.
R&D Tax Relief and HMRC Claim Support
R&D Tax Credits Accountants Birmingham
Specialist R&D tax relief support for companies developing software, products, processes, systems or technical solutions.
R&D Tax Relief
Merged RDEC
ERIS
Additional Information Form
R&D Claims Made Clear
Prepare a stronger and more compliant R&D claim
We help review eligibility, calculate qualifying costs and prepare the supporting information HMRC now expects.
01
Review Your Projects
We discuss your projects, technical challenges, uncertainties and the work carried out by your team.
02
Identify Qualifying Costs
We review payroll, software, consumables, subcontractor costs and other relevant expenditure.
03
Prepare the Claim
We prepare the supporting report, calculations, Additional Information Form and CT600 claim entries.
R&D Eligibility Review
We review your projects to assess whether they involve qualifying scientific or technological uncertainty.
R&D Cost Analysis
We help identify qualifying costs such as staff time, software, consumables, subcontractors and relevant project costs.
Additional Information Form
We help prepare the mandatory HMRC Additional Information Form before the R&D claim is submitted with the CT600.
CT600 R&D Claim Support
We support the R&D claim within the Company Tax Return and help prepare supporting calculations and reports.
R&D Tax Relief Accountants
R&D tax relief can support companies that invest in solving scientific or technological uncertainties.
If your business develops software, products, services, systems or processes, you may be able to claim R&D tax relief if the project meets HMRC’s definition of research and development.
The rules are now more detailed, so claims should be carefully reviewed, supported with technical explanations and submitted with the correct HMRC forms.
Speak to an R&D Tax AdviserCurrent R&D Tax Relief Rules
R&D tax relief changed significantly for accounting periods beginning on or after 1 April 2024. Companies now need to check which route applies before preparing a claim.
20% Expenditure Credit
The merged R&D expenditure credit rate is currently 20%, subject to Corporation Tax and the detailed claim rules.
ERIS for Loss-Making SMEs
Enhanced R&D Intensive Support may apply to loss-making R&D-intensive SMEs that meet the relevant intensity condition.
Mandatory HMRC Forms
R&D claims now require stronger supporting information, including the Additional Information Form and, in some cases, claim notification.
Who Is Eligible for R&D Tax Relief?
A company may qualify where it undertakes a project seeking an advance in science or technology and faces uncertainty that cannot be readily resolved by a competent professional in that field.
R&D can arise in many sectors, including software, manufacturing, engineering, construction, healthcare, food production and technical services.
We help review:
- ✓ Technical uncertainty
- ✓ Project objectives and outcomes
- ✓ Qualifying activities and excluded work
- ✓ Supporting evidence and project records
What Costs May Qualify?
Qualifying costs depend on the R&D scheme, the accounting period and the detailed rules. The costs should be connected to qualifying R&D activity.
Common cost categories include:
- ✓ Staff costs, including relevant salaries, employer National Insurance and pension contributions
- ✓ Consumables used up during qualifying R&D work
- ✓ Software used directly for qualifying R&D activity
- ✓ Cloud computing and data costs where they meet the rules
- ✓ Externally provided workers, subject to the detailed restrictions
- ✓ Subcontracted R&D costs, subject to the detailed restrictions
Key Benefits of R&D Tax Relief Support
R&D claims are now more closely reviewed by HMRC, so professional support can help improve accuracy, evidence and compliance.
Improve Cash Flow
A valid R&D claim may reduce Corporation Tax or provide a payable credit depending on the company’s position.
Support Innovation
R&D tax relief is designed to support companies investing in technological or scientific advancement.
Claim for Different Sectors
R&D can arise in software, engineering, manufacturing, construction, food, healthcare and many other sectors.
Strengthen Compliance
A carefully prepared claim reduces the risk of errors, weak explanations and HMRC challenge.
Prepare Better Evidence
We help organise technical explanations, cost breakdowns, project records and claim documents.
Avoid Missed Deadlines
We help check whether claim notification or additional information deadlines apply before submission.
Who Can Benefit from R&D Claim Support?
R&D tax relief is not limited to laboratories or traditional research. It may apply where a company is resolving difficult technical problems as part of product, software, process or service development.
We help businesses assess eligibility before preparing a claim, reducing the risk of weak or unsupported submissions.
We regularly support:
- ✓ Software companies developing new platforms, systems or technical solutions
- ✓ Manufacturing businesses improving products, materials or production processes
- ✓ Engineering and construction companies solving technical project challenges
- ✓ Food, healthcare and scientific businesses developing new or improved products
- ✓ Start-ups and SMEs investing heavily in product or service development
- ✓ Companies that need R&D claims reviewed before submission to HMRC
Our R&D Tax Relief Claim Process
We keep the claim process clear, structured and focused on HMRC compliance.
01
Review Your Projects
We discuss your projects, technical challenges, uncertainties and the work carried out by your team.
02
Identify Qualifying Costs
We review payroll, software, consumables, subcontractor costs and other relevant expenditure.
03
Prepare the Claim
We prepare the supporting report, calculations, Additional Information Form and CT600 claim entries.
Need Help with an R&D Tax Relief Claim?
Speak to our Birmingham R&D tax relief accountants before submitting your CT600 claim to HMRC.
Book a ConsultationR&D Tax Relief FAQs
R&D tax relief is Corporation Tax relief for companies carrying out qualifying research and development. It can reduce Corporation Tax or, where the rules allow, result in a payable credit.
For accounting periods beginning on or after 1 April 2024, the merged R&D expenditure credit scheme and Enhanced R&D Intensive Support replaced the old RDEC and SME schemes.
The merged R&D expenditure credit rate is currently 20%, although the final benefit depends on the company’s tax position and the detailed rules.
Enhanced R&D Intensive Support is aimed at loss-making R&D-intensive SMEs that meet the relevant intensity condition. It uses a different calculation from the merged RDEC scheme.
Yes. HMRC requires an Additional Information Form for R&D claims. It must be submitted before, or on the same day but before, the Company Tax Return containing the R&D claim.
Some companies must submit a claim notification form, especially first-time claimants or companies that have not claimed within the relevant previous 3-year period.
R&D can take place in many sectors, but the project must meet HMRC’s R&D definition and involve qualifying scientific or technological uncertainty.
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