Rd Tax Relief
Glossary
R&D Tax Relief
R&D tax relief is a UK Corporation Tax incentive that gives companies extra tax deduction (or a payable credit) for spending on research and development that aims to make scientific or technological advances.
From April 2024 the previous SME and large-company schemes were merged into a single Research and Development Expenditure Credit (RDEC) for most claimants, with a separate Enhanced R&D Intensive Support (ERIS) scheme for loss-making SMEs whose R&D spend exceeds 30% of total expenditure. Claims must be filed within 2 years of the accounting period end, must include a written technical narrative explaining the qualifying work, and (since August 2023) require an Additional Information Form. HMRC has rejected or investigated a growing number of speculative claims since 2023 — claims need genuine scientific or technological advance, not just commercial novelty.
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