1
Initial Assessment
Our Chartered Tax Advisors and R&D Technical Specialists assess your business activities to determine eligibility. We explain the full claims process and ensure a smooth, efficient approach for you and your team.
R&D Tax Incentive Experts Helping UK Businesses Reclaim Innovation Costs
Our streamlined process ensures maximum claiming efficiency, with minimal disruption to your business. Get in touch today to determine whether you qualify.
Trusted by Innovators Nationwide
Benefit generated for our clients
£238M+
Successful claims delivered
7,000+
Global offices
4
What are R&D tax incentives?
R&D tax incentives reward your innovation with a cash benefit of up to 27% of any qualifying expenditure identified.
Who qualifies for R&D tax credits?
Companies that are subject to UK Corporation Tax may qualify for R&D Tax Incentives if they are undertaking projects that aim to achieve an advance in science or technology and involve overcoming scientific or technological uncertainty. Many businesses across sectors such as engineering, manufacturing, software development, construction, life sciences and food production carry out eligible activities. Both profitable and loss-making companies can claim under the relevant scheme, meaning the incentives may reduce a Corporation Tax liability or, result in a payable cash credit.
What projects are eligible?
Many businesses across sectors such as engineering, manufacturing, software development, construction, life sciences, and food production carry out eligible activities. If your company is developing new products, processes, services, or appreciably improving existing ones and the solution is not readily deducible by a competent professional in the field, your work may meet HMRC’s criteria.
Which R&D scheme applies to you?
The R&D tax incentive available to your business will depend on factors including your accounting period, company size, R&D intensity and whether the company is profit or loss-making. We’ll assess your circumstances and advise on the appropriate scheme for your business.
Merged R&D Expenditure Credit Scheme
For accounting periods beginning on or after 1 April 2024, the Merged Scheme is the main R&D tax incentive available to companies of all sizes. It provides a taxable expenditure credit calculated at 20% of qualifying R&D expenditure, with the ultimate cash benefit depending on the company’s tax position.
SME R&D Tax Incentive
For accounting periods beginning before 1 April 2024, qualifying SMEs may be eligible to claim under the previous SME R&D Tax Relief scheme. The value of the incentive depends on factors including the accounting period, the company’s tax position and, for certain periods, its level of R&D intensity.
RDEC (Research and Development Expenditure Credit)
For accounting periods beginning before 1 April 2024, RDEC is generally available to larger companies and certain SMEs that are unable to claim under the SME scheme. RDEC provides a taxable expenditure credit on qualifying R&D costs. For accounting periods beginning on or after 1 April 2024, RDEC has been replaced by the Merged Scheme.
Enhanced R&D Intensive Support (ERIS)
For qualifying loss-making, R&D-intensive SMEs, ERIS provides enhanced support alongside the Merged Scheme for accounting periods beginning on or after 1 April 2024.
Companies that meet HMRC’s R&D intensity requirements can benefit from a more generous rate of incentive, with a cash benefit of up to approximately 27% of qualifying R&D expenditure. This provides additional support to R&D-intensive SMEs continuing to invest significantly in innovation.
There is a common misconception that only companies with teams in white lab coats will qualify however this is far from reality. Regardless of sector, if a company is spending money on research and development then they may be eligible to claim R&D Tax Incentives.
CBTax supports thousands of companies across the UK, covering all sectors in making claims. Our experienced team can identify whether a claim could be possible that could fuel your desired growth plans, whether this is to support further innovation, purchasing an asset or profit extraction.
Why choose us?
Free Consultation
No-obligation consultation to assess eligibility and estimate your potential R&D claim value.
Chartered and Regulated
Claims prepared by chartered, regulated professionals.
HMRC Compliant
All claims are prepared in accordance with HMRC legislation and current R&D tax guidance, with future R&D tax resolutions support and planning included in our core service offering.
In-House Specialists
Dedicated in-house tax and technical specialists manage your claim end-to-end.
Our efficient process
2
Cost Identification & Review
We work in collaboration with our clients to ensure qualifying expenditure is identified and maximised within the confines of legislation. We also highlight future R&D opportunities to strengthen subsequent claims.
3
Technical Meetings & Report Preparation
Our specialists meet key staff to review qualifying R&D work against HMRC’s criteria. These focused workshops inform the preparation of detailed technical and financial reports.
4
Submission & Ongoing Support
Once approved by you, we submit the claim to HMRC and manage all correspondence. We liaise directly with HMRC officers and respond to any queries until the claim is processed, typically within 6–8 weeks.
Frequently
Asked
Questions
Can I submit a claim by myself?
Yes, you can submit an R&D claim yourself as part of your Corporation Tax return. However, the legislation and technical criteria are complex and errors or unsupported claims can lead to enquiries, delays or even penalties.
Can my accountant claim for me?
Yes, but whilst many accountants are highly capable in preparing statutory accounts and general tax compliance, R&D tax incentives are a specialist area. They require expertise in both tax legislation and the technical criteria underpinning qualifying R&D. As Chartered Tax Advisors focused specifically on R&D claims, we provide the specialist analysis and structured reporting required to ensure claims are accurate, compliant and fully optimised. Making an R&D claim is not simply a numerical exercise. It requires a detailed technical assessment of qualifying activities, clear alignment with legislation and robust supporting documentation.
My company is loss making, can I still make a claim?
Yes, even if your company is currently loss-making, you may still be eligible to claim R&D tax incentives. Schemes are not limited to profitable businesses. In fact, it is specifically designed to support companies investing in innovation, even during periods of financial loss. Under Enhanced R&D Intensive Support (ERIS), loss-making, R&D-intensive SMEs that meet the eligibility threshold can benefit from an enhanced payable credit, providing valuable cash flow at a critical stage of growth.
When can I make a claim?
Claims can be made as far back as two full financial periods in the UK, depending on your companies accounting period and previous R&D tax incentive involvement.
What qualifies as R&D expenditure?
Qualifying R&D activities can arise across many areas of a business, from developing new products to achieving appreciable improvements in existing processes, systems or technologies. Often, these projects can be viewed internally as part of day-to-day operations rather than formal R&D. Our Technical Specialists apply structured, in-depth questioning to uncover qualifying activities and assess them against HMRC’s criteria, ensuring all eligible innovation is accurately identified and presented.
Copyright © 2026 CBTax. All rights reserved.
Designed by Visions.