R&D Tax Relief (merged RDEC scheme)

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
• A UK Corporation-Tax-paying company

How to apply, in brief

Your accountant (or whoever files your Corporation Tax) claims it inside the CT600 Company Tax Return via HMRC online services — but only after HMRC's online Additional Information Form has been submitted first.

1. 1Check the work actually qualifies
2. 2Send a claim notification if you're new or lapsed
3. 3Optional: get advance assurance on tricky areas
4. 4Gather and apportion qualifying costs
5. 5Submit the Additional Information Form (AIF) before the return
6. 6File the CT600 with the claim in it
7. 7Wait for payment or questions

How long a decision takes: HMRC aims to pay or make contact on 85% of claims within 40 days of receiving the return (electronic claims with BACS details); compliance checks can add months

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 R&D Tax Relief (merged RDEC scheme) open for applications?

Yes. It is open for applications, with no fixed deadline.

How much is R&D Tax Relief (merged RDEC scheme) 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 R&D Tax Relief (merged RDEC scheme), and where is it available?

HM Revenue & Customs runs it. It is available across the UK.

How do I apply for R&D Tax Relief (merged RDEC scheme)?

Your accountant (or whoever files your Corporation Tax) claims it inside the CT600 Company Tax Return via HMRC online services — but only after HMRC's online Additional Information Form has been submitted first.