Understanding ERIS Calculation and Eligibility: A Technical Guide for Accountants
For periods starting from 1 April 2024, the Enhanced R&D Intensive Support (ERIS) scheme provides a generous payable tax credit
July 2, 2025 10:48 am No Comments
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R&D Tax Credits Questions
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Understanding the Boundaries of R&D for Tax Relief Claims
HMRC’s guidance on Research and Development (R&D) tax relief has grown more stringent in recent years, with an increasing focus
June 26, 2025 11:57 am No Comments
Understanding the New RDEC Calculation under the Merged R&D Scheme.
From 1 April 2024, the government introduced a single merged scheme for R&D tax relief, replacing both the SME scheme
June 18, 2025 12:18 pm No Comments
When “Paid” Means Paid — Understanding the Payment Condition for R&D Tax Relief
There is a deceptively simple rule at the heart of making a compliant SME R&D tax claim: the expenditure must
June 10, 2025 10:26 am No Comments
The Hidden Tipping Point: When R&D-Intensive SMEs May Be Better Off Under RDEC
Introduction With the introduction of the UK’s new merged R&D tax relief regime for accounting periods beginning on or after
May 7, 2025 12:42 pm No Comments
Claim notification- What you need to know.
In 2023 legislation was introduced which in certain circumstances made it necessary to notify HMRC of an intention to submit
January 17, 2024 10:49 am 1 Comment
Some initial views on the R&D claim Additional information form.
The additional information form (AIF) has become mandatory for all R&D claims filed from the 8th August 2023. The details
September 26, 2023 10:44 am No Comments
R&D Tax Credit claims covering the enquiry basics part 1. An explanation of what the scientific or technological advance is.
Demonstrating a project qualifies is one of the trickiest aspects of claiming R&D Tax Credits or Tax Relief. The “rules”
May 10, 2023 9:45 am No Comments
Does software development qualify for R&D Tax Credits? Or does it not qualify?
This area of R&D claim compliance is one of the most difficult as a lot of misperceptions exist. I am
June 8, 2022 10:32 am No Comments