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Merged Scheme
Merged scheme
Merged scheme
Explore insights into financial incentives for your business's R&D innovation
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Questions in this topic
Although the R&D Merged Scheme and ERIS both provide tax relief for qualifying research and development expenditure, they work in different ways and are aimed at different types of businesses. The R&D Merged Scheme is the standard scheme and can be used by eligible companies…
Read the full answerWhen making an R&D claim under the Merged Scheme, businesses need to keep enough information to support both the qualifying R&D activities and the expenditure included in the claim. HMRC does not require companies to create a specific set of records solely for an R&D…
Read the full answerA claim under the R&D Merged Scheme is made through the company's Corporation Tax return. Before submitting the claim, the company needs to identify its qualifying R&D projects, determine which activities meet the definition of R&D for tax purposes and calculate the qualifying expenditure associated…
Read the full answerIf your company carries out qualifying research and development activity, you may be able to include certain costs associated with those activities in your R&D claim under the R&D Merged Scheme. The amount that can be claimed depends on how the expenditure relates to the…
Read the full answerThe R&D Merged Scheme is available to companies in the UK who are: Within the scope of Corporation Tax. Carrying out qualifying R&D work. It applies to accounting periods beginning on or after 1 April 2024. Unlike the previous system, where separate schemes generally applied…
Read the full answerAlongside the Enhanced R&D Intensive Support scheme, also known as ERIS, HMRC also announced another new scheme which is the R&D Merged Scheme. This means that the UK’s R&D tax relief regime changed for businesses with accounting periods beginning on or after 1 April 2024.…
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Other topics
Accounting and finance
Explore the accounting and financial aspects of R&D tax credits
7 questions
Eligibility criteria
Determine your eligibility for R&D tax relief, who can claim, and more
14 questions
ERIS scheme
Explore the intricacies of Enhanced R&D Intensive Support (ERIS)
5 questions
HMRC enquiries
Instances of HMRC enquiries and their impact on the outcome
10 questions
Qualifying expenditure
Everything you need to know about qualifying R&D costs in one place
8 questions
R&D tax credit scheme
Discover the ins and outs of R&D tax relief and their impact on business
8 questions
The claim process
Everything you need to know for claiming R&D tax credits
14 questions
The outcome
Discover the outcomes of R&D tax credits to make informed decisions
5 questions
Not sure where your claim fits?
Answer a few questions and estimate whether your business may qualify for R&D tax relief.
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Still need help with your R&D tax question?
Our hassle-free and streamlined process is waiting for you to get started and to make you feel confident throughout your R&D claim application.
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- Clear answers on eligibility, costs, claims and HMRC enquiries
- Practical guidance based on your project, sector and claim position
R&D Tax Credit Calculator
R&D Tax Credit Calculator
Is your company registered in the UK?
Only UK companies paying Corporation Tax can claim R&D tax credits
Unfortunately, only UK-registered companies are eligible for R&D tax credits. If you are considering UK incorporation, we can advise you.
Is your company currently profitable?
This determines whether you receive tax relief or a cash credit
Estimated annual R&D spend
Include staff costs, materials, software, and subcontractors
£100,000
Annual R&D expenditure
Optional — leave as 0 if none
What industry are you in?
This helps us provide tailored guidance
Your estimated R&D tax credit
£0*
- This amount is only an estimate — actual claim may vary*
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R&D tax credit specialists
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