Chalmers and Partners

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 categoryAmount £
Staff costs (salaries, employer NIC, pension) for staff working on R&D120,000
Software used directly in R&D6,000
Consumables used up in R&D4,000
Total qualifying expenditure130,000
Project: development of a new data-matching algorithm. Technological uncertainty: whether matching accuracy above 98% was achievable at scale.
Qualifying costsExample only – fictional details. Not for filing.

EXAMPLE LTD

R&D relief calculation – merged scheme

£
Qualifying expenditure130,000
Expenditure credit at 20%26,000
Credit is taxable: less Corporation Tax at 25%(6,500)
Net benefit19,500
The merged scheme applies to accounting periods beginning on or after 1 April 2024. Loss-making R&D intensive SMEs may claim under ERIS instead.
Relief calculationExample only – fictional details. Not for filing.
HM Revenue
& Customs
Additional information formR&D claim · summary
CompanyEXAMPLE LTD
Accounting period01 04 2025 – 31 03 2026
Number of projects1
Qualifying expenditure130000
Main senior officerJ EXAMPLE
The form must be submitted before the Company Tax Return claim. First-time claimants may also need to send a claim notification within 6 months of the period end.

Layout simplified for illustration. This is not the official form.

Additional information formExample only – fictional details. Not for filing.
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.

Close-up of an engineering prototype machine

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

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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