Research & Development


Research & Development (R&D) Tax Relief is a government-backed corporation tax incentive, aimed at stimulating innovation and development in UK industries. Investing in innovation is good not only for every business, but also for the UK economy as a whole.

To qualify, the company must be carrying out research and development work in the field of science or technology. The net benefit of R&D tax relief ranges from 9% to 33% of eligible expenditure, depending on the size of the company and whether a profit or loss has been made.

The SME Scheme 

From 1 April 2015, the relief a company can get increased to 230% of their qualifying R&D costs. Loss-making companies can in certain circumstances surrender their losses in return for a payable tax credit.

Research and Development Expenditure Credit Scheme

From 1 April 2015, Research and Development Expenditure Credit (RDEC) was available at 11% of qualifying R&D expenditure. The RDEC rate increased to 12% for qualifying expenditure incurred on or after 1 January 2018. For loss making companies, the tax credit is fully payable (subject to certain restrictions).


If your engineers or technologists encounter failures or technical challenges and issues in the course of their work, or the completion of a project takes longer than projected, this could indicate the presence of qualifying activities.

If your technical team spent time improving processes or developing solutions to technical problems, performing feasibility assessment or trying to find solutions through an iterative process of trial and error, this is very likely to qualify.

Not sure if you qualify for R&D?

Book your free, no obligation R&D consultation now to speak to one of our specialists and find out if your activity qualifies for R&D relief.

0207 429 4147


Successfully claiming R&D tax relief can provide significant cash flow benefits, either by reducing a company’s tax liability or claiming an additional tax repayment (R&D tax credits). R&D claims are most commonly made by businesses in the following sectors: engineering, pharmaceutical, healthcare, software development, energy-saving, biotechnology, architecture, manufacturing, design engineers, construction, food, beverages, animal nutrition, breweries, aerospace engineering, automotive, medical, travel, tourism, packaging and so on.


We have national R&D specialists who help businesses all over the UK identify qualifying expenditure and help to maximise their claims. Our team is made up of qualified and experienced financial advisors, accountants and tax specialists with scientific and engineering qualifications  who can provide expert advice at each required area of the claim. We will assist you in the identification of R&D activities within each specific field, through the gathering of financial costs, calculating the benefit, filing claims and managing communication with HMRC.

Depending on what suits your business, we can provide a range of personalised services, such as:

  • Managing back to back claims
  • Feasibility studies
  • Training courses on R&D tax incentives
  • Assessment of previous claims
  • Review of current processes
  • Advisory on qualifying activities and costs
  • Defence of existing claims taken into enquiry by HMRC

If you have any questions or if you think that you may be able to make an R&D Tax Relief claim, please contact Hannah Farmborough or call on 0207 429 4147 to be put in contact with a member of our Research and Development Tax team.


Any questions? Publications Contact Us

See our publications for more information about the services we are able to offer to the agriculture sector, or for more information, please contact us.