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Gov Owed
Open nowR&D & innovationVerified 6 Nov 2026

Enhanced R&D Intensive Support (ERIS)

HM Revenue & Customs

Check if you qualifyFree to check · no sign-up · full report £19.95

Worth

No set amount

Tax relief

Deadline

Rolling - no fixed deadline

Type of funding

Tax relief

Where

UK-wide

What it is

Higher relief for loss-making R&D-intensive SMEs — payable credit up to 14.5% of surrenderable loss.

Checked 4 Nov 2026 on GOV.UK: for loss-making companies whose R&D is at least 30% of total spending. It adds an extra 86% deduction on qualifying costs and a payable credit worth up to 14.5% of the surrenderable loss.

Official source

Who can apply

A summary of the main rules, not the full list. HM Revenue & Customs decides who is eligible, so read their guidance before you apply. The free scan checks these against your own business.

  • You're doing qualifying R&D
  • An SME (under 500 staff) Corporation-Tax-paying company
  • Loss-making, with R&D at least 30% of total spending
Read the full rules at the official source

How to apply, in brief

Your accountant claims ERIS inside the CT600 Company Tax Return via HMRC online services — same notification + Additional Information Form journey as the merged scheme, but claimed as an enhanced deduction plus payable credit.

  1. 1Confirm you fit all three ERIS gates
  2. 2Note the Northern Ireland variant if it applies
  3. 3Send a claim notification if you're new or lapsed
  4. 4Build the costs and the intensity calculation
  5. 5Submit the Additional Information Form first
  6. 6File the CT600 claiming the enhanced deduction and credit

How long a decision takes: HMRC aims to pay or make contact on 85% of claims within 40 days of receiving the return; payable-credit claims attract more checking, so allow longer if queried

The full guide, with what to do at each step, the official link for it and a draft to work from, is part of the £19.95 report.

Common questions

Is Enhanced R&D Intensive Support (ERIS) open for applications?
Yes. It is open for applications, with no fixed deadline.
How much is Enhanced R&D Intensive Support (ERIS) worth?
There is no single published figure: what you get depends on your project and the funder's assessment. It is a tax relief.
Who runs Enhanced R&D Intensive Support (ERIS), and where is it available?
HM Revenue & Customs runs it. It is available across the UK.
How do I apply for Enhanced R&D Intensive Support (ERIS)?
Your accountant claims ERIS inside the CT600 Company Tax Return via HMRC online services — same notification + Additional Information Form journey as the merged scheme, but claimed as an enhanced deduction plus payable credit.

Does your business qualify?

Eligibility rules are where schemes get fiddly. Gov Owed checks your business against Enhanced R&D Intensive Support (ERIS) — and every other UK scheme we track — in about two minutes, free. The £19.95 report then explains exactly why you qualify, drafts your answers and walks you through the real application step by step.

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Information, not financial advice; eligibility is decided by the funder. Contains public sector information licensed under the Open Government Licence v3.0. Schemes change — confirm details on the official page before applying.