Enhanced R&D intensive support (ERIS) for loss-making R&D intensive SMEs
Enhanced R&D intensive support (ERIS)
Open continuously
No deadline — apply whenever you are ready.
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.
HM Revenue & Customs
public · national
Deadline: rolling — Claimed through the Company Tax Return; claim notification and additional information form required.
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
- R&D activity required
- Locally registered entity required
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
- 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).
- Submit claim notification if required, then the additional information form. — link
- Claim in the Company Tax Return. You may instead choose merged RDEC, but not both for the same expenditure.
What you will need
- Company Tax Return (CT600) with R&D claim
- Additional information form
Source. https://www.gov.uk/guidance/research-and-development-rd-tax-relief-the-merged-scheme-and-enhanced-rd-intensive-support — checked 2026-08-14
"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"