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Claiming RDEC: Index Page
This Page Lists of All Our Insights Into How to Claim R&D Expenditure Credits
Visit our Industry Index for R&D Tax Credit Eligibility in Different Sectors
Browse through our Case Studies - Real Life Examples of R&D Claims
R&D Insights Intro: The Easy Way to Be Informed
Research & Development Insights brings you regular, bite-sized videos accompanied by longer articles, each highlighting an aspect of claiming RDEC the new R&D tax relief scheme. Did you pick up that in mid-January 2025, HMRC finally published guidance and rules for new RDEC?
Key features of new RDEC: What You Need to Know
Are you ready to leverage the new RDEC for your company? This video dives into the key changes, including how much the RDEC expenditure credit is worth and what the payable tax credit cap is. It highlights other significant changes to contracting out rules and claiming for overseas R&D expenditure—crucial details revealed in future insights!
RDEC: Defining Qualifying R&D
We provide a concise explanation of how to define qualifying R&D activities under the RDEC scheme, covering essential topics such as 'scientific or technological advance,' the role of 'uncertainty' and effective documentation, helping businesses understand how to secure their RDEC claims.
Crucial R&D Claim Notification Rule
Check which companies the Research & Development claim notification rule applies to and which are exempt. Plus reveiw your understanding of the crucial deadline for submitting an R&D claim notification. See what information is required and ensure your company does not suffer the sometimes dire consequence of not following the rule correctly.
R&D Intensive Support for Loss-Making SMEs - How does it work?
Make sure you understand ERIS (Enhanced Research & Development Intensive Support), the R&D tax credit incentive designed to boost innovation in loss-making Small & Medium Enterprisess (SMEs). We break down the essentail things you need to know about ERIS. Including when RDEC may be a better choice even though you qualify for ERIS.
RDEC: A Guide to the Administrative Process
We explain how to successfully submit an RDEC claim from the administrative perspective, covering the two key steps: the online R&D Additional Information Form and the Company Tax Return, along with what to expect from HMRC after submission. Whether you're new to R&D claims or looking to refine your process, this video and more detailed article, offers a practical, easy-to-follow guide.
Why Compile Your RDEC Claim Then File Accounts?
Preparing your R&D claim before filing your annual accounts can save time, reduce errors and maximise your benefit under the UK’s RDEC scheme. Learn how early preparation helps ensure compliance, align financial reporting and accelerate your R&D tax credit payment.
Who is your Competent Professional?
Explore the indispensable role of the Competent Professional in R&D tax relief claims and why it's crucial to identify who this is for each of your R&D projects. It's far more than a statutory definition, whether in software, engineering, life sciences, or construction, the Competent Professional is the linchpin of a successful R&D claim, able to stand up to scrutiny if necessary.
The R&D AIF: Five Reasons Your Claim Could Fail
There are some critical failure points people experience with the R&D online Additional Information Form (AIF) and associated tax return. We highlight the main ones, that are often overlooked, posing a risk to the R&D claim. If any of the five errors we list occur, HMRC's systems instantly reject the R&D claim. Find out what to look out for to avoid this happening to your R&D tax credit claims.
How to Document Your R&D
With increased HMRC scrutiny, it’s vital to show your R&D activities qualify for any UK R&D incentives you want to claim — and that your costs are directly linked to those activities. In this article and video we provide some tips on how to structure project evidence, track eligible expenditure and align your records with the Additional Information Form to protect and optimise your R&D tax relief claims.
What Costs Qualify for RDEC claims?
Check what cost types qualify as expenditure for UK R&D claims. This article and summary video cover all the claimable cost types, offering practical tips for accurate apportionment and robust record-keeping. Whether you're a seasoned R&D claimant or new to the process, it’s worth checking your knowledge of what costs are covered.
R&D Cost Allocations - Made Easy
Essential guidance for UK businesses looking to claim R&D tax credits under the Research and Development Expenditure Credit (RDEC) scheme, when detailed timesheets and logs are unavailable. Find out how to apply HMRC's "just and reasonable" principle to accurately apportion costs across various categories, ensuring a robust and compliant R&D claim.
How to Claim Staffing Costs on R&D
This article and summary video explain how to accurately claim staffing costs under the UK's RDEC (Research and Development Expenditure Credit) scheme. It clarifies the differences between direct and indirectly qualifying R&D activities, details what can be included in staffing costs and gives guidance on how to apportion employee time.
What are EPWs for R&D claims?
Claiming for Externally Provided Workers (EPWs) under the UK RDEC scheme can be a bit complex. Learn who qualifies as an EPW, how to work out your EPW costs and the key documentation you’ll need to stay compliant, while maximising your R&D tax relief under RDEC. It's ideal for those involved in hiring third-party staffing resources to help with their innovation projects.
Revenue vs Capital Expenditure R&D claims
We explain how R&D tax relief in the UK is designed mainly for revenue expenditure—but also how capitalised software development costs (intangible assets) can still qualify. And we outline when Research and Development Allowances (RDAs) apply to capital items like equipment, helping you navigate both reliefs with confidence to get the most out of both RDEC and RDAs.
Contracted Out R&D - Who Can Claim These Costs?
We identify the key principles behind who can claim: Contractor or Client. This is imporant as the new RDEC contracted out rules are very different from the old SME and old RDEC rules. Understanding this is crucial for businesses engaged in R&D as new rules apply to all UK R&D tax credit claims for accounting periods from 1st April 2024, followed below by illustrative examples.
Examples: Contracted Out - Contractor Claims
See three scenarios which illustrate when the Contractor has the right to claim the R&D Expenditure Credit, on activities they undertake as part of contact delivery. These examples highlight the criteria that need to be examined to come to the correct decision. It’s not always as straight forward as a superficial reading of official guidance might imply.
Examples: Contracted Out - Client Claims
See three scenarios which illustrate when the Client i.e. the company hiring a Contractor has the right to claim the R&D Expenditure Credit, on activities undertaken by their Contractor as part of contact delivery. These examples clarify the rules, making complex tax regulations easier to understand, aiming to ensure you are making robust claims and not missing anything.
Rules: Claiming R&D on Overseas Expenditure
This video and article provide a comprehensive overview of the recent changes to the UK's RDEC scheme, focusing on the rules surrounding overseas expenditure. It clarifies the new limitations and outlines the specific exceptions that allow for claims, ensuring businesses understand how to comply without missing out on claimable overseas costs.
Examples: Claiming R&D on Overseas Expenditure
Building on the above video and article, we provide some practical examples to illustrate where there are exceptions to the new RDEC rules, restricting R&D claims for overseas expenditure. Our examples cover situations where geographical, environmental and regulatory conditions cannot be met in the UK. This information is essential for businesses looking to maximise their RDEC benefits, while adhering to the latest HMRC regulations.
Connected Companies & Persons in R&D Claims
We explain the meaning of “connected persons” and “connected companies” and how connections impact on R&D claims. This summary video and longer article is particulary relevant for companies using Contractors and Externally Provider Workers to undertake R&D, or looking to claim the SME Intensive Support. See what you need to check to stay compliant.
What Triggers an HMRC R&D Check or Enquiry?
There has been a sharp rise in HMRC enquiries into UK R&D tax relief claims. With new rules and increased scrutiny, understanding what could give you claim a red flag is crucial. In our summary video and longer article we list seven common triggers for an HMRC compliance check. They may help you to avoid making yourself a target.
Tips for Managing an HMRC R&D Check or Enquiry
If HMRC opens a compliance check or enquiry into your R&D tax relief claim, it’s essential to understand the process—and how to respond. This video and article explain each stage of an HMRC compliance check, offer tips for compiling a solid defence, and outlines your appeal options if you disagree with the outcome.
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