R&D tax relief (merged RDEC scheme and Enhanced R&D Intensive Support)
Status not published
Claimed with the Corporation Tax return; normally within two years of the end of the accounting period. Advance notification is required for first-time and lapsed claimants within six months of the period end.
Merged RDEC scheme gives a 20% above-the-line credit on qualifying R&D expenditure. Loss-making R&D-intensive SMEs (qualifying R&D at least 30% of total expenditure) can instead claim Enhanced R&D Intensive Support - an extra 86% deduction and a 14.5% payable credit.
HM Revenue and Customs
public · national
Deadline: rolling — Claimed with the Corporation Tax return; normally within two years of the end of the accounting period. Advance notification is required for first-time and lapsed claimants within six months of the period end.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Moderate — a form and supporting documents.
Who can apply
- Stage: pre_seed, seed, series_a, growth
- R&D activity required
- Locally registered entity required
The most widely used non-dilutive funding in the UK for R&D startups. Note grant funding can affect subsidy treatment - take advice if you also hold an Innovate UK grant.
How to apply
- Submit a claim notification form to HMRC within 6 months of the accounting period end if you are a new or lapsed claimant
- Prepare the Additional Information Form detailing projects and costs
- Include the claim in the CT600 Corporation Tax return
- HMRC processes; payable credits typically take weeks to months
What you will need
- Additional Information Form (mandatory since August 2023)
- Claim notification form (for new/lapsed claimants)
- Technical project narratives
- Cost breakdown by category
Source. https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief — checked 2026-08-14 · not human-checked