R&D expenditure credit (RDEC) for accounting periods beginning before 1 April 2024
R&D expenditure credit (RDEC) — pre-April 2024 scheme
Closed for now
The funder has not said when this reopens.
Credit of 20% of qualifying costs incurred 1 April 2023 to 31 March 2024 (13% for 1 April 2020 to 31 March 2023). Only relevant now for late or amended claims covering accounting periods that began before 1 April 2024; superseded by the merged RDEC scheme.
HM Revenue & Customs
public · national
Deadline: closed — Applies only to accounting periods beginning before 1 April 2024. New periods must use the merged RDEC scheme or ERIS. Included because amended/late claims for earlier periods are still possible.
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: seed, series_a, growth
- R&D activity required
- Locally registered entity required
SMEs used this scheme where work was subcontracted to them, where they received notified State Aid, or where costs were subsidised (e.g. by a grant).
How to apply
- Confirm the accounting period began before 1 April 2024 and you fall in an eligible category (large company, or SME claiming subcontracted, state-aided or otherwise subsidised work).
- Claim through the Company Tax Return with the additional information form.
What you will need
- Company Tax Return (CT600) with R&D claim
- Additional information form
Source. https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-large-companies — checked 2026-08-14
"The tax credit is worked out as a percentage of your qualifying R&D costs. The rate on costs from: ... 1 April 2023 up to and including 31 March 2024 is 20%"