Blog / Research and Development

Research and Development

• The R&D Claim Collapse: What HMRC's Compliance Clampdown Means for Tech Founders

  R&D claims fell 26.4% to 46,950 in 2023-24 as HMRC's clampdown bit. What the collapse means for tech founders claiming relief, with official HMRC figures.

• ERIS and the 30% R&D Intensity Test: What Loss-Making Startups Need to Know

  Loss-making SMEs with R&D spend of at least 30% of total expenditure qualify under ERIS. Worked example, intensity ratio, and 14.5% payable credit explained.

• The Merged R&D Scheme Explained for Software and SaaS Founders

  From April 2024 a single 20% R&D expenditure credit replaced the old SME and RDEC schemes. How it works, who qualifies, and what software companies must do.

• The R&D Additional Information Form: a Step-by-Step Guide for UK Companies

  The AIF must reach HMRC before your CT600 R&D claim or the claim is removed. A plain walkthrough of every section, with a worked software project example.

• The R&D Claim Notification Deadline: The 6-Month Rule That Voids First-Time Claims

  First-time R&D claimants must notify HMRC within 6 months of their accounting period end. Miss it and the claim is void. Timeline, table and worked example.

• Does Your Software Development Qualify for R&D Tax Relief? An Honest Eligibility Guide

  Plain-English guide to software R&D eligibility. The advance-in-science test, technological uncertainty, and what HMRC does not accept.

• Startup Grants and R&D Tax Relief: How They Interact

  Does a grant cut your R&D tax relief? Under the merged scheme from April 2024 the subsidised-expenditure restriction was removed. What that means.