R&D Tax Relief (Merged Scheme & ERIS)
HM Revenue & CustomsUK-wideVaries
Who can apply
UK corporation tax payer undertaking projects that seek an advance in science or technology through resolving scientific or technological uncertainty. Claims filed with the CT return, up to 2 years back.
Key criteria
- Qualifying R&D seeking an advance in science or technology (GOV.UK guidance)
- Company chargeable to UK Corporation Tax
What it funds
Corporation tax relief on qualifying R&D expenditure. Merged scheme gives a 20% above-the-line credit (~15-16% net); loss-making R&D-intensive SMEs can claim enhanced support (ERIS) worth up to ~27p per £1 of qualifying spend.
How to apply
Additional Information Form plus CT600 submission; new claimants must pre-notify HMRC within 6 months of period end. Strongly evidence-driven.
Evidence you'll need
- Technical narrative per project
- Qualifying cost breakdown (staff, EPWs, consumables, software)
- CT computations
Last checked against the official source: 3 Jul 2026. Scheme parameters are set by the funder and can change — verify before applying, or let us do it for you.
Ask about eligibility
Plain-English answers about this scheme's published criteria — not application advice.
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