Software and product companies
Teams building non-routine software, infrastructure, platforms, data systems, or product capabilities where genuine technical uncertainty had to be resolved.
R&D Tax Relief UK
R&D Tax Relief, done properly.
Specialist support for UK limited companies claiming under the post-April-2024 R&D rules, from eligibility and costing through to robust documentation, submission support, and enquiry-ready evidence.
Expert-led technical and tax review
HMRC-aware methodology and documentation
Support for merged scheme and ERIS
Built for founders, finance teams, and technical leaders
Current UK Scheme Framing
Merged scheme or ERIS, assessed carefully.
The right route depends on the accounting period, the company's position, and the underlying claim facts. We help you assess the correct structure before numbers are pushed into a return.
Merged R&D Scheme
20% taxable expenditure credit
ERIS
For loss-making R&D-intensive SMEs meeting the relevant conditions
Claim notification may be required for some claimants, and the Additional Information Form is mandatory. Getting the process right matters as much as getting the technical position right.
UK limited companies within Corporation Tax scope
Software, engineering, manufacturing, product, science, and AI-led work
Robust technical narratives and defensible costing methodology
Works alongside your existing accountant, FD, or finance team
Who This Is For
Built for companies doing real technical work, not routine delivery.
This page is for UK limited companies that want a credible assessment of whether their projects qualify and a cleaner route through the claim process.
Engineering and manufacturing businesses
Companies improving processes, tolerances, materials, tooling, automation, or production outcomes beyond readily deducible industry practice.
Technical SMEs launching new products or systems
Businesses investing in prototypes, technical testing, performance breakthroughs, or appreciable improvements to products, processes, or internal systems.
Loss-making R&D-intensive SMEs
Companies exploring whether ERIS may apply where relevant R&D expenditure reaches the current intensity threshold and the business is loss-making.
Finance teams under time pressure
FDs, controllers, and founders who need a cleaner claim process, stronger evidence, and less internal disruption during year-end and Corporation Tax work.
What Counts As R&D?
Plain-English guidance on what HMRC is actually looking for.
The core test is not whether a project was commercially important. It is whether the company sought an advance in science or technology and had to resolve real technical uncertainty in the process.
Advance in science or technology
The project must seek more than commercial novelty. The work should aim to achieve a scientific or technological advance in the field, not simply adopt an existing tool or process.
Resolving technical uncertainty
There must be genuine uncertainty that competent professionals could not readily resolve at the outset. Routine implementation, configuration, or design choice is not enough.
Creating or appreciably improving something
Qualifying work can include products, processes, systems, or services where the underlying science or technology had to move forward in a meaningful way.
Failed projects can still qualify
A project does not have to succeed commercially or technically to qualify. What matters is that eligible R&D work was undertaken to resolve uncertainty.
Examples That May Qualify
New software architecture
Reworking architecture to solve non-routine scaling, latency, resilience, or interoperability constraints.
Performance and scalability breakthroughs
Solving bottlenecks where established methods were not sufficient for the required outcome.
Manufacturing process improvements
Developing new production methods, automation logic, tolerances, or materials behaviour.
Prototypes and technical testing
Iterating, testing, and documenting technical hypotheses where uncertainty was genuine.
Automation and control systems
Building technical systems that require new approaches to control, integration, reliability, or throughput.
AI and machine learning development
Work may qualify where the project resolves real technological uncertainty rather than simply applying standard models or tooling.
Eligibility always depends on the facts, the project evidence, and the period being claimed.
What You May Be Able To Claim For
Qualifying expenditure needs a disciplined methodology, not broad assumptions.
We help finance teams identify the relevant cost base, document how it has been selected, and keep the claim proportionate to the actual R&D undertaken.
Eligibility depends on the scheme, the accounting period, the facts, and how each cost relates to qualifying R&D activity.
Staff costs for employees directly engaged in qualifying R&D
Employer NIC and pension costs for qualifying staff
Subcontractor costs where the rules allow and the facts support inclusion
Externally provided workers where relevant
Software and cloud computing directly used in qualifying R&D
Consumables and materials used up in the R&D process
Current UK R&D Schemes
The scheme comparison should be clear before a claim is built.
For accounting periods beginning on or after 1 April 2024, the old SME and old RDEC regimes were replaced by the merged R&D expenditure credit scheme and ERIS. The correct route depends on the accounting period, the company profile, and the claim facts.
Merged R&D Scheme
Applies to accounting periods beginning on or after 1 April 2024
Taxable R&D expenditure credit
Current headline credit rate: 20%
Common route for many profitable companies and non-R&D-intensive claimants
ERIS
For loss-making R&D-intensive SMEs that meet the relevant conditions
Extra 86% deduction, giving a total 186% deduction
Payable credit worth up to 14.5% of the surrenderable loss
Current R&D intensity threshold: relevant R&D expenditure of at least 30% of total expenditure
Compliance note: the correct route depends on the accounting period, company profile, and claim facts. This page is general information, not tax advice for a specific set of circumstances.
How Our Process Works
A structured process designed to reduce internal workload and improve claim quality.
The goal is not just to produce a number. It is to build a claim pack that is better evidenced, better organised, and easier for finance and technical teams to support.
1. Discovery and eligibility assessment
We review the company, the accounting period, and the projects to determine whether there is a credible basis for a claim and which scheme may be relevant.
2. Technical and financial information gathering
We work with technical and finance stakeholders to gather project history, uncertainty evidence, staffing data, and cost records without creating unnecessary internal drag.
3. Cost analysis and claim methodology
We identify qualifying expenditure, apply the right methodology, and document how costs have been selected, apportioned, and supported.
4. Supporting narrative and schedules
We prepare the technical narrative, cost schedules, and supporting documentation in a format designed to stand up to scrutiny.
5. Claim notification and AIF support
Where relevant, we help assess whether claim notification is needed and make sure the required Additional Information Form is prepared properly.
6. Submission and HMRC follow-through
We support CT600 or CT600L filing with your accountant or finance team and help respond coherently if HMRC raises questions later.
Why Companies Choose Us
Deep technical and tax understanding rather than volume-led claim farming
Robust, enquiry-ready documentation built around methodology and evidence
A practical process that reduces the burden on founders, engineers, and finance teams
Clear scope and commercial communication from the outset
Works alongside your existing accountant or can integrate with wider Q Accountants support
Claims framed carefully for current HMRC expectations, not aggressive marketing rhetoric
Common Risks We Help You Avoid
Claiming projects that do not meet the science or technology test
Weak technical narratives that describe activity but not uncertainty or advance
Incomplete cost analysis or unsupported apportionment methodology
Missing claim notification deadlines where notification is required
Failing to submit the mandatory Additional Information Form
Overclaiming or building a claim with a weak evidence trail
Illustrative Case Studies
Examples of where a specialist, evidence-led process matters.
These are representative scenarios rather than public client endorsements. They show the kinds of situations where better technical review and cleaner documentation change the quality of the claim process.
Software infrastructure SME
Challenge
A scaling software company had multiple engineering streams but no clean way to distinguish routine platform work from genuine technological uncertainty.
What we assessed
We reviewed architecture changes, performance issues, and staffing time across several development areas to isolate the qualifying R&D work.
Outcome
Helped identify qualifying R&D across multiple projects, produced a robust claim pack aligned to the current rules, and reduced pressure on the internal finance lead.
Manufacturing process improvement business
Challenge
A manufacturer had invested heavily in new process design and testing but the evidence was scattered across production notes, spreadsheets, and engineering discussions.
What we assessed
We mapped the project chronology, documented the uncertainty, and built a cleaner cost methodology around the qualifying activities.
Outcome
Produced a more defensible technical and financial submission and gave management a clearer audit trail for future claims.
Loss-making product-led SME
Challenge
A product business wanted to understand whether its current position might bring it within ERIS, but internal teams were unclear on intensity and scheme fit.
What we assessed
We reviewed the accounting period, expenditure profile, and project evidence to assess whether the company appeared to meet the relevant conditions.
Outcome
Clarified the likely route, structured the claim process early, and reduced uncertainty for both the founders and their finance function.
R&D Tax Relief FAQ
Straight answers to the questions finance teams, founders, and technical leaders usually ask before moving ahead with a claim.
Make an Inquiry
Book a free R&D eligibility review
Share a short outline of your projects, the accounting period, and whether your business is currently profit-making or loss-making. We will review the position and follow up with the next sensible step.
This content is general information for UK companies considering an R&D claim. Specific eligibility, claim treatment, and filing requirements depend on the accounting period and the company's facts.