Impact assessment

Enhanced Research and Development Intensive Support: Northern Ireland companies - screening equality impact assessment

Published 2 October 2025

Project objectives

In April 2024, the government introduced revised rules for Research and Development (R&D) intensive companies in Northern Ireland claiming Enhanced R&D Intensive Support (ERIS).

This measure introduced further changes to the operation of the scheme and placed this in primary legislation, effective from announcement at Autumn Budget 2024. 

Any Northern Ireland company (defined as a company whose registered office is in Northern Ireland ) claiming ERIS will have to comply with de minimis rules. The limits set by de minimis regulations vary for certain sectors (fishery and agriculture). Furthermore, a company claiming ERIS that is not carrying on a trade in goods or electricity may opt out of having to comply with de minimis – it should then be treated as if it were not a Northern Ireland company.

To collect this additional information, 3 new data items were added to the online form to capture the values claimed for Fishing, Agriculture, and Total R&D as well as an option to opt out of Northern Ireland provisions. Submission of the updated online form also enables automated issue of Notification of State aid.

Customer groups affected

The affected groups are :

• companies (small and medium-sized enterprises (SMEs))
• agents
• payroll software providers

What customers will need to do

When claiming ERIS these companies will need to complete the  Additional Information Form  which can be accessed online via GOV.UK. This will enable R&D Customers to provide information to support their ERIS Northern Ireland claim. The form will present ERIS Northern Ireland customers with the relevant questions to ensure consistency with the UK’s international obligations.

How customers will access this service

Online forms are available on GOV.UK and will meet accessibility standards. The online forms are not available to download.

Digitally excluded customers would need to contact the Corporation Tax (CT) Helpline where HMRC staff will advise the customer on how to submit their information. 

When customers need to  do this

The revised policy went live on 30 October 2024. Customers affected by these changes are required to complete the Additional Information form with the additional changes, released in July 2025.

Assessing the impact

We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:

• race
• gender reassignment
• sex
• sexual orientation
• pregnancy and maternity
• marriage and civil partnership
• people with dependents and those without
• political opinion (for Northern Ireland only)

There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups listed above. Online guidance will be available. Extra support will be provided as required.

Equality impacts identified

Disability

Impact on customers

Some customers may require accessible formats or use screen readers as a result of their disability.

Some customers may also be digitally excluded as a result of their disability.

Proposed mitigation

Digitally excluded customers will be able to contact the Corporation Tax (CT) helpline, where call handlers will support them.

All our digital journeys meet accessibility WCAG 2.2 guidelines (https://www.w3.org/TR/WCAG22/). It is not a different journey but built into the journeys we deliver. 

Age

Impact on customers

There may be varying levels of digital capability and confidence across differing age groups, with some groups being more likely to contact HMRC for further support.

Proposed mitigation

Customers can contact HMRC using the contact details provided on GOV.UK, for further support in completing online forms or using HMRC online services.

Customers also have the option of appointing someone else to deal with HMRC on their behalf, such as an agent. Once registered, correspondence will be issued to the registered third party.

Religion or belief

Impact on customers

Some customers maybe digitally excluded on religious grounds.

Proposed mitigation

Digitally excluded customers will be able to contact the Corporation Tax (CT) helpline, where call handlers will support them.

People who use different languages (Including Welsh Language and British Sign Language)

Impact on customers

There may be some impacts for customers whose first languages are not English or Welsh.

Proposed mitigation

Guidance has also been published in Welsh on GOV.UK. Where customers request additional assistance in Welsh, callers will be referred to HMRC’s Welsh Language unit.

HMRC offers a Welsh language service to customers, where proportionate, in line with HMRC protocol. Forms on GOV.UK can be requested in Welsh.

For any customers whose first language is not English, alternative arrangements can be made for friends and family to interpret or speak on a customer’s behalf. Currently Research and Development G-forms and communications can be provided in Welsh and any letters, online services or contact with the customer can be provided in Welsh in line with HMRC’s legal commitment under the 1993 Welsh Language Act.             

Guidance published on GOV.UK complies with Government Digital Service (GDS) standards and GOV.UK style guides.

Opportunities to promote equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.

No such opportunities have been identified with this change.

A full Equality Impact Assessment is not recommended.