R&D Tax Credits Knowledge Base
Practical guides to claiming R&D tax credits in the UK — from qualifying activities to the merged RDEC scheme. Every article references official HMRC and GOV.UK sources.
Your complete guide to R&D Tax Credits — 15 articles covering qualifying activities, claiming, industry examples, and compliance.
R&D Basics
What Qualifies as R&D for Tax Purposes?
The BIS Guidelines test: seeking an advance in science or technology through resolving uncertainty.
The Merged RDEC Scheme
How the merged scheme works from April 2024: 20% above-the-line credit for all companies.
Eligible R&D Costs
Staff, subcontractors, materials, software, and utilities — what you can include in your claim.
Enhanced R&D Intensive Support (ERIS)
The ERIS scheme for loss-making R&D intensive SMEs: 86% extra deduction and 14.5% payable credit.
Making a Claim
How to Claim R&D Tax Credits
Step-by-step: from identifying projects to submitting your CT600 and additional information form.
The R&D Technical Report
What HMRC expects in your technical narrative: uncertainty, advance, and how you resolved it.
HMRC Additional Information Form
The mandatory digital form required since August 2023 for every R&D tax credits claim.
Claim Deadlines & Time Limits
Two-year claim window, pre-notification rules for new claimants, and amended return deadlines.
Industry Examples
R&D in Software & Technology
Qualifying projects in SaaS, AI, machine learning, data engineering, and bespoke development.
R&D in Manufacturing & Engineering
Process improvements, new materials, tooling, and automation that qualify for R&D relief.
R&D in Food & Drink
Formulation, shelf-life extension, allergen management, and production processes that qualify.
R&D in Construction
Innovative building methods, structural engineering, sustainability, and material science in construction.
Compliance & Reference
HMRC R&D Enquiries & Compliance
What to expect if HMRC opens an enquiry into your R&D claim, and how to respond.
Advance Assurance for R&D
How first-time claimants can get HMRC confirmation before submitting their claim.
R&D Tax Credits Glossary
Plain-English definitions of RDEC, ERIS, BIS Guidelines, competent professional, and more.
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