17 February 2026 – Leading R&D tax relief advisors, R and D Tax Specialists Limited, have produced latest figures on the financial benefits that companies can secure under the government’s new merged R&D expenditure credit (RDEC), and enhanced R&D intensive support (ERIS), schemes.
The latest R&D tax relief schemes, effective for accounting periods beginning on, or after, 1 April 2024, are now coming into play as companies with affected year ends begin to progress their R&D tax relief claims.
Following a range of enhanced compliance measures, and changes to the R&D tax relief scheme, introduced by HMRC over the past several years, the scheme remains a highly attractive financial incentive for company’s engaged in qualifying development work. Under the new merged R&D expenditure credit (RDEC) scheme, each £100,000 of qualifying R&D spend will generate between £15,000 and £16,200 of tax relief, payable either as a cash refund, or credit against corporation tax.
For companies that are R&D intensive, where more than 30% of their costs are expended on R&D work, the claim value can be up to £27,000 for each £100,000 of qualifying R&D spend.
Garry Hague, Managing Director at R and D Tax Specialists, said: “Over recent years there has been adverse publicity regarding the government’s R&D tax relief schemes. This has centred on enhanced compliance measures taken by HMRC to address alleged fraud in the scheme, and the introduction of seemingly less attractive benefits for claiming. The new merged scheme and the ERIS scheme do represent fundamental changes to the R&D tax relief regime. However, it is clear from the figures we have produced to show the benefits of claiming under the new variants of the scheme, that it remains a highly attractive government incentive for supporting business and increasing competitiveness. Companies undertaking qualifying R&D should not be hesitant to claim.”
“We are happy to provide a no obligation assessment of a company’s viability for making a successful claim, and we can also assist with all aspects of the work to compile and file the required documentation to support a compliant claim. Please contact us on 01327 317947 / info@randdtaxspecialists.co.uk“
For more information, please contact:
Garry Hague: 01327 317947 / 07717 811 547 / garry@randdtaxspecialists.co.uk
Julie Parker: 01327 317947 / Julie.Parker@randdtaxspecialists.co.uk
Emma Brown: 01327 317947 / Emma.Brown@randdtaxspecialists.co.uk
