Impact assessment

Research and Development tax relief reform and intensive support Screening Equality Impact Assessment 

Published 18 September 2025

Project objectives

The Research and Development (R&D) tax relief review was announced at Spring Budget 21. The objective was to ensure that the UK remained a competitive location for cutting edge research, the reliefs continued to be fit for purpose and taxpayer money was effectively targeted.

Providing a reformed approach to R&D reliefs would greatly improve the focus of the reliefs and should help support R&D expenditure.

Alongside the reforms, a new enhanced support for loss-making small and medium-sized enterprises (SMEs) was included. For companies whose R&D expenditure constitutes at least 40% (for expenditure incurred on or after 1 April 2023) or 30% (for accounting periods beginning on or after 1 April 2024) of total expenditure, referred to as ‘R&D intensive SMEs’, this provides a higher rate of payable tax credit of 14.5 %. 

This screening equality impact assessment relates to the operational delivery of the reforms and the enhanced support for R&D intensive SMEs (ERIS).

Customer groups affected

The customer groups impacted by the change are:

• companies
• agents
• payroll software providers

What customers will need to do

There has been a change in the process for submitting R&D tax relief claims outlined below.

From 1 April 2023

The Claim Notification online form is mandatory for companies who have accounting periods starting on or after 1 April 2023, unless an exception applies.

From 1 August 2023

All R&D tax relief claims require the Additional Information online form to be submitted in advance of or at the same time as the CT600.

This applies to all claims, including for periods beginning before 1 April 2023.

How customers will access this service

The CT600 is submitted by third-party software providers. Paper and accessible formats are available on GOV.UK.

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

Digitally excluded customers need to contact the Corporation Tax helpline, where HMRC staff will advise the customer on how to submit their information.

When customers need to do this

The Claim Notification requirement applies to companies with accounting periods starting on or after the 1 April 2023 and the Additional Information online form is required for all claims submitted from the 1 August 2023.

The Intensive support takes effect from 1 April 2023, with eligible companies able to claim for expenditure incurred on or after 1 April 2023. The reduction in the intensity threshold to 30% and a one-year grace period apply to accounting periods beginning on or after 1 April 2024.

Assessing the impact

We assessed the equality impacts on 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
• religion or belief
• 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.

The following equality impacts were identified:

Disability

Impact on customers

Some customer 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 helpline, were call handlers will support them.

All our digital journeys meet accessibility WAG 2.2 guidelines (Web Content Accessibility Guidelines (WCAG) 2.2). 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 helpline, were 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.

None have been identified.

A full Equality Impact Assessment is not recommended.