Specialist R&D Tax Credit Claims for UK Businesses

What Are R&D Tax Credits?

R&D tax credits are a UK government incentive designed to support companies that invest in innovation. A claim may be available where a business has worked to resolve scientific or technological uncertainty while developing or improving products, processes, or software.

What to look for in an R&D Tax Credit Specialist in 2026

With the transition to the Merged R&D Expenditure Credit (RDEC) scheme and the introduction of Enhanced R&D Intensive Support (ERIS), the role of a specialist has shifted from calculation to rigorous compliance defense. A qualified specialist should provide:

• Mandatory AIF Technical Narratives: Full preparation of the Additional Information Form, ensuring technical descriptions align with DSIT guidelines to survive HMRC’s automated risk profiling.
• Deadline & Notification Management: Proactive handling of the 6-month post-period-end notification rule for new claimants to prevent claim invalidation.
• Modern Cost Inclusion: Specialized knowledge in qualifying Cloud Computing, Data License fees, and Pure Mathematics, while navigating the strict 2024/25 restrictions on Overseas R&D and Subcontracted work.
• HMRC Transparency: Alignment with the 2026 Tax Adviser Registration standards, ensuring your claim is submitted by a recognized and accountable agent.
• Technical Baseline Assessment: Using “Competent Professionals” to benchmark your innovation against the current state-of-the-art, rather than just routine industry development.

Who Can Qualify for R&D Tax Relief?

Eligibility is assessed based on the nature of the work carried out, not the size of the company or the industry label.

Routine work or the simple application of existing knowledge does not qualify.

How HMRC Assesses R&D Claims

HMRC defines R&D by reference to whether a competent professional in the field could easily resolve the problem using existing knowledge. If the solution was not readily available and required analysis, testing, or experimentation, the work may fall within the scope of the scheme.

What Costs Can Be Included?

Common qualifying cost categories include:

• Staff salaries, employer NICs, and pension contributions
• Externally Provided Workers under agency arrangements
• Subcontractor costs (subject to HMRC limits)
• Software licences used directly in R&D
• Consumable items used during testing or prototyping

Costs must relate directly to qualifying R&D activity and be supported by evidence.

How the R&D Tax Credit Claim Process Works

• Identify qualifying projects and periods of uncertainty
• Prepare a technical explanation aligned with HMRC guidance
• Calculate qualifying expenditure
• Submit the claim as part of the company tax return
• Respond to any HMRC queries, if raised

A well-prepared claim reduces the likelihood of delay or enquiry.

R&D Tax Credits by Industry

• R&D tax credits for software companies
• R&D tax relief for fintech businesses
• R&D tax credits for manufacturing
• R&D tax relief for engineering firms
• R&D tax credits for construction

Independent Guidance on R&D Tax Relief

We provides independent information on R&D tax credits and how claims are assessed in practice. Where appropriate, businesses may be introduced to regulated R&D tax advisers who can assist with claim preparation and submission.

Check Whether Your Work May Qualify

If your business has undertaken technical or software development work in the last two accounting periods, you may be eligible for R&D tax relief.

Request an eligibility review

Some more resources and guides:

• How R&D Tax Credits Work
• Check Your Eligibility
• R&D Tax Credit Claim Process
• R&D Tax Credits Across Industries