Insights
Insights
Practical articles on R&D tax relief: what a claim is worth, what qualifies, the evidence HMRC expects, the latest statistics and how to choose an adviser.
Latest
Latest guides
Guide ·
The above the line R&D expenditure credit explained
What the above the line R&D expenditure credit means, how it is shown in the accounts, how the merged scheme credit is taxed and paid, and how RDEC began.
ReadGuide ·
Capitalised development costs and R&D tax relief
If you capitalise development costs in your accounts, R&D tax relief can still follow the spend. See how s1308 works, the timing rules and capital allowances.
ReadGuide ·
Do I need an accountant for an R&D claim?
No law says you need an accountant to make an R&D claim. See who can prepare one, what each brings, and how an adviser works alongside your accountant.
ReadGuide ·
What documents do you need for an R&D claim?
The records to gather for an R&D tax claim: technical narrative, project notes, timesheets, payroll, invoices, contracts and the HMRC forms. Use our checklist.
ReadGuide ·
How much R&D tax credit will I get?
A UK R&D claim is worth about 15% to 27% of qualifying costs, depending on the scheme and your profits. See worked examples per £100,000 of spend.
ReadGuide ·
How to choose an R&D tax adviser
What to look for in an R&D tax adviser: qualifications, who signs off, fee models and their risks, red flags, and who stands behind the claim in a check.
ReadGuide ·
Can you claim R&D tax relief and the Patent Box together?
Yes, a company can claim R&D relief and use the Patent Box. Learn how the R&D fraction works, how connected-party spend affects it, with a worked example.
ReadGuide ·
R&D tax relief examples: what qualifies and what does not
Examples of R&D projects that do and do not qualify for tax relief across software, manufacturing, construction, food and engineering, tested against the rules.
ReadResearch ·
R&D tax relief statistics: what HMRC's latest figures show
HMRC's September 2026 figures: £8.2bn of R&D relief in 2024/25, 40,325 claims, plus sector, region, claim size and error rate data in one place.
ReadGuide ·
What happens after you submit an R&D tax relief claim
How long HMRC takes to process an R&D claim, how the credit is paid or set off, what a compliance check involves and what to do if HMRC writes.
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FAQs
Frequently asked questions
What topics do your articles cover?
They cover R&D tax relief from start to finish: what qualifies, what a claim is worth under the merged scheme and ERIS, the records and evidence HMRC expects, what happens after you submit, and how R&D relief works alongside the Patent Box and capital allowances.
Who are the articles written for?
Company directors, finance teams, and the accountants who work with them. They are written in plain English, so you don't need a tax background to follow them.
Can I rely on an article for my own claim?
No. The articles are general information, not advice. The rules change often, and how they apply depends on your projects, your costs and your accounting periods. Speak to an adviser before acting on anything you read.
How up to date are the articles?
Each article is dated, so you can see when it was written or last checked. Rates, thresholds and HMRC's approach change, so check the date and take advice on the current position before you file.
Where should I start if I have never claimed before?
Start with what a claim might be worth, using our R&D benefit calculator, then check whether you need to notify HMRC before you can claim. Our claim notification checker tells you the deadline for your accounting period.
What should I do if an article raises a question about my claim?
Book a call. A senior adviser can tell you whether the point applies to your company. The first conversation is confidential and without obligation.
Talk to an R&D tax specialist.
A confidential first conversation about your claim or your HMRC enquiry. We reply the same working day.
Or write to taxadvisory@aswatax.co.uk
