R&D tax credits for architects: what qualifies and how to claim

While architecture is based in art, the industry of course relies heavily on science – and this makes it a great contender for R&D tax credits. If your business is working with innovative architecture that resolves scientific or technological problems, you likely qualify for R&D tax credits for architects.

Alexander Clifford is a trusted provider for R&D tax relief for architects. Our specialists have expertise in liaising with HMRC to navigate technical definitions and secure the full benefits businesses are entitled to.

Can architects claim R&D, and what’s the HMRC eligibility test?

Yes, many architectural firms will qualify for R&D tax relief for architects. However, you must meet HMRC guidelines – your project must aim to resolve a scientific or technological uncertainty defined according to Research and Development for Tax Purposes guidelines.

You’ll need to be a limited company (LTD) and paying corporation tax in order to meet R&D tax credits architecture requirements.

Eligible costs in R&D claims for architecture – what types of architectural projects meet R&D tax credit requirements for architects?

Many firms underestimate just how much of their technical design work counts as qualifying R&D tax credits for architects. Under the R&D tax credits architecture requirements, if your practice pushes the boundaries of what’s technically possible, there’s a strong chance you can claim.

Solving technical challenges in design and materials

You could be eligible for R&D tax relief for architects if your project includes:

• Facade design – Creating new facade systems or combining materials in non-standard ways to achieve specific thermal, acoustic, or weather-resistant goals
• Bespoke materials – Researching, prototyping, design iterations, developing new modelling software or testing new or adapted materials to meet Net Zero, sustainability, or performance targets
• Advanced structural design – Developing methods to construct complex geometries or integrate new builds with historic or structurally uncertain buildings

Innovative processes and regulations (commonly missed claims)

You could get R&D tax credits for architects if you work with:

• Achieving new regulatory standards – Developing innovative methods to comply with the Building Safety Act 2022 or revised UK fire safety standards when off-the-shelf solutions don’t exist
• Enhancing building performance – Using advanced computational modelling or simulation tools to resolve complex energy, fluid dynamics, or acoustic challenges beyond standard industry practice
• Advancements in modern methods of monstruction (MMC) – Conducting R&D into DfMA or modular approaches that solve assembly or performance uncertainties

These are all examples of qualifying R&D activities for architects in the UK that may meet HMRC criteria. Click here to calculate your eligible costs.

R&D tax credits architecture requirements – which costs can’t be included?

You cannot include expenditure for the general running of your business in your R&D tax credits for architects, like rent, energy and travel costs. Third-party costs that are claimed back also can’t be included.

What costs can I include to maximise qualifying expenditure for R&D tax relief for architects?

When preparing your architect R&D claim UK, you can include costs that directly relate to the qualifying activities. The main cost you can claim for will likely be staff wages, but only the portion of time and resources genuinely spent on the R&D work. Certain subcontractor costs and consumables also qualify for R&D tax relief for architects.

The four main categories of eligible costs R&D claim architecture firms should include are:

1. Consumable costs – Materials and utilities used or consumed during prototype development or testing
2. Externally provided worker (EPW) or subcontractor fees – Fees for specialist consultants, engineers, or testing labs supporting the R&D activity
3. Staff salaries – Salaries, NIC, and pensions for architects and technical staff directly involved
4. Software – Licences for design or analysis tools directly used in R&D (e.g. Revit, Grasshopper, Rhino, or computational design software)

When filing a claim for R&D tax credits for architects, you must include the correct apportionment. This means you can only claim staff wages for the portion of time that they spent working on the R&D projects, and you must file your claim within two years of the end of your accounting period.

How much could I claim, and what’s the financial impact of R&D tax credits for architects?

As architecture is inherently innovative and involves science and technology, there’s a high chance your projects could qualify for R&D tax credit for architects, improving your practice’s cash flow.

R&D tax credit for architects can deliver a major cash flow boost, whether you’re reclaiming for a previous financial year or preparing a future claim.

Legacy schemes – for accounting periods between 1 April 2023-2024

Depending on your company size and financial position, you may qualify for R&D tax credits for architects under one of the following schemes:

• SME R&D Scheme – offers up to 21.5% of eligible expenditure as a cash credit or Corporation Tax reduction for small and medium-sized practices
• RDEC (Research and Development Expenditure Credit) – provides around 20% benefit for larger firms or those receiving state aid or grant funding

For example:
An architecture firm with £100,000 in qualifying R&D expenditure could claim up to £21,500 in Corporation Tax relief or cash credit from R&D tax credits for architects.

The merged scheme – for accounting periods beginning on or after 1 April 2024

R&D tax credits for architects has changed. From the 2024–25 financial year, the government has merged the SME and RDEC schemes into a single, streamlined R&D Tax Relief (Merged Scheme).

Under this new structure, R&D tax credits for architects could help you claim the following rates under the SME scheme:

• The credit rate is set at 20% of qualifying expenditure
• Loss-making SMEs that meet the R&D-intensive criteria (spending at least 30% of total costs on R&D) can claim an enhanced rate of 27%
• The new scheme simplifies the process but places even greater emphasis on accurate technical reporting and cost apportionment to meet HMRC’s standards

How can Alexander Clifford help secure R&D tax relief for architects?

At Alexander Clifford, we specialise in securing R&D tax relief for architects through a structured, HMRC-compliant process that maximises value and minimises risk. We offer technical scoping to identify every eligibility, and provide financial compilation to correctly apportion costs. All documents are filed on time to ensure compliance. Our R&D tax relief for architects service is no-win, no-fee, so you can get a risk-free claim that ensures compliance even in the ever-changing climate of shifting R&D rules.

Ready to unlock your R&D tax relief?
Book your free 15-minute consultation with Alexander Clifford today to start your architect R&D claim UK.

Architect R&D claim UK FAQs

Common queries regarding R&D tax relief for architects include:

Can I claim R&D tax credits for aesthetic or artistic architectural work?

No, artistic or visual design work that focuses solely on improving aesthetics without technical uncertainty won’t qualify under HMRC R&D guidelines for architecture. However, if aesthetic goals required innovative engineering or material solutions, those activities may be eligible for R&D claims for architecture.

Which R&D scheme should architects use – SME or RDEC?

Historically, the majority of R&D claims have been made through the SME scheme – almost 90% in 2022/23. Most architecture practices qualify under the SME R&D scheme, with larger firms or those receiving government grants falling under the RDEC scheme. Claims for accounting periods that began on or after 1 April 2024 will be filed under the new merged scheme.

Can I include design software like AutoCAD or Revit in my R&D tax credit expenditure?

You can include software in your costs under HMRC R&D guidelines for architecture, but only if the software was directly used in your qualifying activity. For instance, in developing or testing a new building system or computational design process.

How can I maximise my claim?

To get the best out of your claim, follow HMRC requirements, consider paying in salaries instead of dividends, record your R&D with accurate contemporaneous data, and be sure to include all eligible costs in your R&D claim for architecture.