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Unclaimed
Discovery tool, not advice. Every figure is the published rule, not a decision on your case.
Tax credits

Enhanced R&D intensive support (ERIS) for loss-making R&D intensive SMEs

Enhanced R&D intensive support (ERIS)

Status

Open continuously

No deadline — apply whenever you are ready.

Always open
Amount
Not published

Additional 86% deduction of qualifying costs on top of the normal 100% (total 186% deduction), plus a payable tax credit worth up to 14.5% of the surrenderable loss, which is not liable to tax. For accounting periods beginning on or after 1 April 2024. Subject to the PAYE cap of £20,000 plus 300% of relevant PAYE and NIC liabilities.

Funder

HM Revenue & Customs

public · national

Deadline: Open all year — Claimed through the Company Tax Return; claim notification and additional information form required.

Your odds
Not published

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.

Effort
moderate

Moderate — a form and supporting documents.

Who can apply

Only loss-making R&D intensive SMEs qualify. Intensity condition: relevant R&D expenditure at least 30% of total expenditure. Companies registered in Northern Ireland follow separate NI ERIS provisions and are not subject to the overseas contractor/EPW restrictions, but face sectoral de minimis limits; they can opt out in some circumstances.

How to apply

  1. Confirm you are a loss-making SME and meet the intensity condition (relevant R&D expenditure at least 30% of total expenditure, including connected companies).
  2. Submit claim notification if required, then the additional information form. — link
  3. Claim in the Company Tax Return. You may instead choose merged RDEC, but not both for the same expenditure.

What you will need

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.gov.uk/guidance/research-and-development-rd-tax-relief-the-merged-scheme-and-enhanced-rd-intensive-support

"deduct an extra 86% of their qualifying costs in calculating their adjusted trading loss, as well as the 100% deduction which already appears in the accounts ... to make a total of 186% deduction; claim a payable tax credit, which is not liable to tax and is worth up to 14.5% of the surrenderable lo"

Verified on 14 August 2026

Source: www.gov.uk

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R&D expenditure credit (RDEC) for accounting periods beginning before 1 April 2024

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R&D tax relief (merged RDEC scheme and Enhanced R&D Intensive Support)

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Paid, separate from Unclaimed

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