R&D Tax Credit UK
Estimate your UK R&D relief under the merged RDEC scheme, or the Enhanced R&D Intensive Support (ERIS) payable credit for loss-making R&D-intensive SMEs.
Daten geprüft · Juli 2026
Which scheme applies to me?
Loss-making SMEs spending at least 30% of total costs on R&D use ERIS; everyone else uses the merged RDEC scheme.
Quelle: HMRC — Research and Development (R&D) tax relief: the merged scheme and enhanced intensive support (gov.uk/guidance/corporation-tax-research-and-development-rd-relief). · aktualisiert 2026
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Alles über R&D Tax Credit UK
📋Überblick+
For accounting periods beginning on or after 1 April 2024 most companies use the merged scheme: a 20% above-the-line R&D expenditure credit (RDEC), which is itself taxable — so the net benefit is roughly 15% for a profit-maker taxed at 25%. Loss-making, R&D-intensive SMEs (R&D ≥ 30% of total expenditure) can instead claim ERIS: an 86% additional deduction surrendered for a 14.5% payable cash credit.
💡 Bewährte Vorgehensweisen
- The R&D-intensive threshold dropped from 40% to 30% for periods from April 2024 — more SMEs qualify for ERIS.
- Qualifying costs include staff, subcontractors, software, consumables and data/cloud — categorise carefully.
- Claims now need an additional information form filed before the company tax return, or HMRC rejects them.
🔢 Konkretes Beispiel
£100,000 of qualifying R&D in a loss-making R&D-intensive SME: ERIS gives an enhanced deduction of £186,000 surrendered at 14.5% ≈ £26,970 payable credit.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter your qualifying R&D expenditure for the period.
- 2
Tick whether the company is loss-making and R&D-intensive (≥ 30% of spend).
- 3
Enter profit before R&D so the right corporation tax rate is applied.
- 4
Read the scheme used, the gross credit and the net benefit.
📚Glossar+
- Merged scheme (RDEC)
- A taxable 20% credit on qualifying R&D spend, shown above the line. Net benefit ≈ 20% × (1 − corporation tax rate).
- ERIS
- Enhanced R&D Intensive Support for loss-making SMEs spending ≥ 30% of costs on R&D: 86% extra deduction surrendered for a 14.5% payable credit.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
7. Juli 2026
Quellen und Referenzen
HMRC — Research and Development (R&D) tax relief: the merged scheme and enhanced intensive support (gov.uk/guidance/corporation-tax-research-and-development-rd-relief).
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — R&D Tax Credit UK
Which scheme applies to me?+
Loss-making SMEs spending at least 30% of total costs on R&D use ERIS; everyone else uses the merged RDEC scheme.
Is the RDEC credit taxable?+
Yes — RDEC is brought in above the line and is subject to corporation tax, which is why the net benefit is below the 20% headline.