How to claim R&D tax relief, step by step.

Check that the work could qualify and that the company is within the charge to UK Corporation Tax. Then identify the accounting period and which scheme applies. The first practical question after that is whether a claim notification is needed, because that deadline falls well before the claim deadline and a missed one cannot be repaired. Start with the accounting period dates.

As soon as the accounting period starts, or earlier. A first-time claimant has to notify HMRC within six months of the period ending, and the claim itself has a two-year limit. Records made at the time of the work are far stronger than those rebuilt later, so the best preparation is to capture project notes and time records through the year.

Often yes, provided the time limit has not passed and any claim notification requirement has been met. The usual limit is two years from the end of the period of account. A claim made after filing generally goes in an amended return, and the additional information form still has to be sent first or on the same day. Check the dates before assuming it is too late.

If a claim notification is needed, it comes first and must reach HMRC no later than six months after the end of the period of account. The additional information form comes next, before or on the same day as the Company Tax Return. The return containing the claim goes last. If the order is reversed, the claim can be rejected or removed.

The claim notification and additional information form are completed online, usually by the company or its agent. Agents must be named on both, so HMRC knows who advised on the claim. The Company Tax Return is normally filed by your accountant. We prepare the content of the claim and the forms, and your accountant keeps filing the return unless you agree otherwise.

It is the written explanation of each project: what the aim was, what scientific or technological uncertainty arose, why a competent professional could not readily resolve it, and what was done to resolve it. It should be specific to your work. A generic description invites questions in a check, because it does not show real uncertainty.

HMRC reports that it processed 92% of claims within 40 days in 2023-24. That is an overall figure, not a promise for your claim, and a claim that HMRC selects for a check will take much longer. The average check took 246 days. A claim whose forms are complete and consistent has the best chance of being processed without delay.

HMRC will usually write with questions about the projects, costs and records. A letter is not a finding against you, but the first reply matters and is hard to take back. For a return filed on time, HMRC can normally open an enquiry within 12 months of filing. If a letter arrives, send it to us and tell us the reply date. We reply the same working day.

Yes, where each period is still within its time limit. Each period is a separate claim, with its own scheme, costs and technical descriptions, its own additional information form, and its own notification position. Companies catching up on an earlier year commonly do both together, but the deadline for the older period should drive the work.

The best evidence is timesheets or project records kept during the work. If none were kept, time can often be built from project plans, calendars, commit histories, task trackers and interviews with the people involved. The method should be reasonable and explained. We document how each percentage was reached so the figure can be defended if HMRC asks.

The two clearest are a missing or late claim notification, which makes the claim invalid, and a missing additional information form, which means the claim is not accepted or is removed from the return. A claim can also be made out of time. These are procedural failures, unrelated to how good the R&D was, and all three can be avoided by working to a dated checklist.

After the costs are built, because the choice is a calculation. ERIS is available only to loss-making SMEs with R&D intensity of at least 30%. If you qualify you may use either, but not both for the same costs. We model both and compare the cash result, the effect of the PAYE cap and the use of losses. Our benefit calculator gives a first estimate, and we confirm the choice before filing.

Yes. The company is responsible for its claim whether or not an adviser helps. The difficulty is not the forms but the evidence: describing the uncertainty, apportioning costs and being ready for a check. Some companies prepare a first claim themselves, then ask for a review before filing. A review can be an economical use of an adviser.

Your accounting period dates, a list of the projects and the people who worked on them, payroll costs, a list of subcontractors and consumables, and any earlier claims or HMRC correspondence. Technical documents such as specifications, test results and project reports are very useful. Do not wait until you have everything. A first call can start with a rough list.

Yes, ideally by someone who did not prepare it. A second pair of eyes catches weak project descriptions, unsupported cost lines, missed agents on the forms and deadline problems. Every claim we prepare is reviewed and signed off by a Chartered Tax Adviser. If another firm prepared yours, we also offer a separate review before it is filed.