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What is the ERIS (Enhanced R&D Intensive Support) scheme?

ERIS scheme

Alongside the R&D Merged Scheme, HMRC also announced another new scheme which is the Enhanced R&D Intensive Support scheme, also known as ERIS. This means that the UK’s R&D tax relief regime changed for businesses with accounting periods beginning on or after 1 April 2024.

Other Topics

Accounting and financeEligibility criteriaERIS schemeHMRC enquiriesMerged schemeQualifying expenditureR&D tax credit schemeThe claim processThe outcome

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