Outline of R&D tax reliefs and the key qualifying criteria
Published 30 July 2026
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This publication is available at https://www.gov.uk/government/publications/introduction-to-rd-tax-reliefs-help-to-see-if-your-company-can-claim/outline-of-rd-tax-reliefs-and-the-key-qualifying-criteria
Did you know that businesses carrying out R&D can claim tax reliefs and credits from HMRC?
Research and Development (R&D) tax relief is a government incentive designed specifically to support businesses seeking to achieve an advance in science or technology.
Thousands of small and medium-sized businesses are already benefiting from this support, helping to reduce the cost of innovation, strengthen competitiveness and reinvest in growth.
Even if your project does not succeed, you may still qualify for relief.
Key criteria to consider
| Criteria |
|---|
| Do your projects include qualifying R&D activities? Use this interactive tool to find out what activities are classified as R&D for tax purposes. |
| Did you incur costs related directly to the R&D activity or qualifying indirect activities? Check which R&D activities you can claim costs on here. |
| Does your Corporation Tax accounting period start on or after 1 April 2024? There might be other reliefs or credits that you can claim if your accounting period started before this date. |
If you can respond ‘Yes’ to all of the questions above, you may be eligible to claim the Research and Development Expenditure Credit.
If you are a loss-making, R&D intensive small or medium-sized business (check the SME definition on GOV.UK), you may qualify for relief under the ERIS Scheme.
If you intend to claim R&D tax relief or tax credits, please be aware that:
- you may be able to apply for advance assurance and support from HMRC
- if you are claiming for the first time or haven’t claimed for three years, you may need to submit a claim notification form before you claim
- you will need to submit an additional information form before you submit the Company Tax Return
For more information, please visit HMRC’s guidance and speak to your tax advisor.