R&D tax credit UK
R&D tax credit UK: what to check before you claim
R&D tax relief can reduce a company's tax position or generate a payable credit, but the value depends on the scheme, qualifying costs, and evidence.
Start with the R&D tax credit calculator if you need a quick claim-value estimate before reading the detail.
Who this matters for
The strongest fit is usually a UK limited company that has spent money trying to resolve scientific or technological uncertainty. Software, engineering, manufacturing, biotech, food technology, and process innovation projects often need a proper review rather than a quick guess.
How the current calculation starts
For relevant periods under the merged R&D scheme, the headline expenditure credit is calculated from qualifying R&D expenditure. The taxable nature of the credit means the net benefit depends on the Corporation Tax position.
What makes claims fail
Weak project narratives, unclear technological uncertainty, unsupported cost apportionment, missing additional information, and over-broad subcontractor costs can all damage a claim. The number is only useful when the evidence can support it.
Important note
R&D tax relief depends on scheme rules, company facts, accounting periods, and HMRC evidence standards. Treat this page as research support, not tax advice.