Professional
R&D REFUND SERVICES
R&D REFUND SERVICES
The Merged R&D Scheme — How Much Could Your Business Reclaim?
R&D tax relief remains one of the most generous — and most underclaimed — incentives the UK government offers innovative businesses. As an experienced R&D tax refund accountant UK innovators rely on, we cut through the jargon and tell you, plainly, where you stand. For accounting periods beginning on or after 1 April 2024, the old SME and RDEC schemes were replaced by a single Merged R&D Expenditure Credit scheme open to companies of every size. The headline rate is a 20% above-the-line credit on qualifying R&D expenditure, delivering a net cash benefit of roughly 15% to 16.2% after corporation tax. Eligible costs typically include staff salaries, employer NICs, pension contributions, software licences, consumables, certain UK-subcontracted work, and externally provided workers — though strict overseas-expenditure restrictions now apply unless specific exemptions are met.
ERIS — Enhanced Support for Innovative Loss-Making SMEs
Loss-making, R&D-intensive SMEs continue to enjoy an even more generous Enhanced R&D Intensive Support (ERIS) regime alongside the merged scheme. To qualify, qualifying R&D expenditure must represent at least 30% of your total expenditure (reduced from the previous 40% threshold), and your company must be loss-making. ERIS allows an additional 86% deduction on qualifying costs for an effective 186% total deduction, plus a payable tax credit of up to 14.5% of the surrenderable loss — delivering an effective rate of relief of up to 27%. For early-stage start-ups and scale-ups burning cash on genuine innovation, ERIS can transform runway and runway can transform a business. We carefully model both routes — merged scheme versus ERIS — to identify which delivers the greatest legitimate benefit for your specific circumstances, and we keep eligibility under review across each accounting period.
Why Innovators Trust Pro Tax Accountant
R&D claims sit at the awkward intersection of technical engineering, scientific judgement, and tax law — and getting them right requires accountants who can speak both languages fluently. Pro Tax Accountant has been preparing successful R&D submissions for British innovators for many years, drawing on our CEO's 18-plus years of tax expertise and a team that includes qualified accountants and technically-minded specialists familiar with sectors ranging from SaaS and fintech to construction-tech and food science. We know HMRC's compliance teams now read every claim with a sceptical eye, and we prepare each one accordingly. That means structured initial scoping, a methodical project review against HMRC's CIRD manual, careful identification of qualifying activities and "competent professionals," accurate cost apportionments, and a clearly written technical narrative explaining the genuine scientific or technological uncertainties your team tackled. Quality, not volume, defines our work.
Free Initial Assessment — Discover Your Refund Potential
You don't need to be wearing a white coat to qualify. Software developers, engineers, food producers, manufacturers, architects, life-science firms, automotive specialists, agritech innovators, and many more routinely claim under the merged scheme. Whether you are a first-time claimant unsure if your work even qualifies, a scaling start-up budgeting around expected refunds, or an established firm seeking a more diligent partner, we'd love to chat. Being an online R&D tax refund accountant UK businesses can engage from anywhere means clients in Birmingham, Cambridge, Manchester, Glasgow, or rural Wales receive the same senior-level service Londoners do — without anyone needing to leave the office. A free initial assessment costs nothing, takes around 30 minutes, and very often uncovers significant value. Get in touch via our quote form, telephone, email, or WhatsApp today, and let's see what your business could legitimately claim back.
FAQs
Q1. What is the Merged R&D Expenditure Credit scheme?
A. For accounting periods beginning on or after 1 April 2024, the old SME and RDEC schemes were combined into a single Merged R&D Expenditure Credit scheme. It applies to companies of all sizes, with a 20% above-the-line credit, delivering a net benefit of around 15% to 16.2% after corporation tax.
Q2. What is ERIS and who qualifies?
A. Enhanced R&D Intensive Support (ERIS) is for loss-making SMEs whose qualifying R&D expenditure is at least 30% of total expenditure. Qualifying companies receive an additional 86% deduction on qualifying costs and can claim a payable credit of up to 14.5%, giving an effective rate of relief of up to 27%.
Q3. What costs qualify for R&D tax relief?
A. Eligible costs typically include staff salaries, employer NICs, pension contributions, externally provided workers, certain UK-based subcontractors, software licences, cloud computing, and consumables used directly in the R&D project. Strict overseas-expenditure restrictions now apply unless specific exemptions are met.
Q4. My company isn't in science or pharmaceuticals — can we still claim?
A. Almost certainly. R&D for tax purposes is far broader than lab-coat science. Software, fintech, manufacturing, food, construction-tech, automotive, architecture, and agritech businesses all routinely claim. If your team has tackled genuine technological or scientific uncertainty, a claim is likely viable.
Q5. What is pre-notification and do I need to do it?
A. Pre-notification is a mandatory HMRC form some claimants must submit within six months of their accounting period end if they are new to R&D claims or have not claimed in the previous three accounting periods. Missing the deadline invalidates the claim, so we always check this first.
Q6. How far back can I claim?
A. You can generally amend a Corporation Tax return to include an R&D claim up to two years after the end of the accounting period. We will happily review past years where time still permits and identify any missed expenditure that could legitimately be claimed.
Q7. What is the Additional Information Form?
A. From 8 August 2023, every R&D claim must be supported by an Additional Information Form submitted to HMRC before or at the same time as the CT600. It captures project details, qualifying expenditure breakdowns, and the named senior officer responsible for the claim. Missing this form invalidates the entire claim.
Q8. How long does an R&D claim typically take?
A. From initial scoping to HMRC submission, most claims complete within four to eight weeks, depending on documentation readiness. HMRC then aims to process payable credits within roughly 40 working days, though enquiries can extend this timeline considerably.
Q9. How do you charge for R&D claim work?
A. We work on transparent, agreed fees rather than inflated percentage commissions. The fee depends on claim complexity and project volume, but you will always know the cost up front — and we never recommend submitting a claim we don't believe is robust enough to withstand HMRC scrutiny.
Q10. What happens if HMRC opens an enquiry?
A. We defend every claim we prepare, free of additional charge for routine enquiries. Our cloud-based working papers, contemporaneous evidence, and clearly written technical narratives are designed to withstand scrutiny — and our team manages all correspondence with HMRC on your behalf.
.png)