Tax
R&D tax relief claims in London
R&D tax relief claims prepared, documented and submitted for innovative UK companies.
EXAMPLE LTD
R&D qualifying expenditure – year ended 31 March 2026
| Cost category | Amount £ |
| Staff costs (salaries, employer NIC, pension) for staff working on R&D | 120,000 |
| Software used directly in R&D | 6,000 |
| Consumables used up in R&D | 4,000 |
| Total qualifying expenditure | 130,000 |
EXAMPLE LTD
R&D relief calculation – merged scheme
| £ | |
| Qualifying expenditure | 130,000 |
| Expenditure credit at 20% | 26,000 |
| Credit is taxable: less Corporation Tax at 25% | (6,500) |
| Net benefit | 19,500 |
& Customs
Layout simplified for illustration. This is not the official form.
What is it
What is R&D tax relief?
R&D tax relief rewards companies that spend money resolving scientific or technological uncertainties. For accounting periods starting on or after 1 April 2024, most companies claim under the merged scheme, which gives an expenditure credit of 20% of qualifying costs. Loss-making SMEs whose R&D spend is at least 30% of total expenditure may claim enhanced support (ERIS) instead.
Key rules
- First-time claimants usually need to file a claim notification form within 6 months of the end of the accounting period
- An additional information form must be submitted before the claim
- Claims are made in the Company Tax Return, normally within 2 years of the period end
Who we help
Who can claim R&D tax relief
Qualifying work isn’t limited to laboratories: many companies developing products, processes or software meet HMRC’s definition.
Technology & software
Platforms and tools that resolve genuine technical challenges.
Engineering & manufacturing
New or improved products, materials and production processes.
Construction & design
Solutions to structural, environmental or technical uncertainties.
Startups & growing SMEs
Companies investing in innovation and product development.
What’s included
What our R&D service includes
Eligibility review
We assess your projects against HMRC’s definition of R&D.
Cost analysis
We identify qualifying staff, subcontractor, software and materials costs.
Technical narrative
We prepare the project descriptions HMRC expects to see.
Submission and enquiries
We file the forms and claim and deal with any HMRC questions.
Risk management & compliance
Our approach is fully aligned with current HMRC legislation and best practice.
Pricing & transparency
The cost of an R&D tax relief claim depends on the size of your projects, how many accounting periods you claim for and the records available. We confirm the fee in writing before we start, with no hidden extras.
Price list
Pricing & transparency
The cost of an R&D tax relief claim depends on the size of your projects, how many accounting periods you claim for and the records available. We confirm the fee in writing before we start, with no hidden extras.
Services
Related services
Corporation tax
Accurate calculation and filing of corporation tax.
Written tax advice
Formal guidance on complex tax matters.
Tax consultancy
Strategic tax planning and optimisation.
Management accounts
Regular internal reports providing insights into your business performance.
FAQ
R&D tax relief: frequently asked questions
Does my work have to be ground-breaking?
No. It must aim to achieve an advance in science or technology by resolving uncertainty that a competent professional could not readily resolve. Improving an existing process can qualify.
What costs qualify?
Typically staff costs, subcontracted R&D, consumables, software, data and cloud computing costs directly used in the R&D project.
How long do I have to claim?
Claims are normally made within 2 years of the end of the accounting period. First-time claimants may also need to notify HMRC within 6 months of the period end.
Licenses & certificates
Request a consultation
Personalised financial guidance
Speak with our experts to discuss your accounting, tax, or corporate needs. Whether you are an individual, a startup, or an established business, we provide personalised guidance and reliable advice tailored to your circumstances