New Finance Director
R&D Tax Relief for a New Finance Director: The Complete Guide
An inherited R&D claim should be checked, not assumed correct. What a new FD needs to verify on scheme, deadlines and the named officer.
Read guide →R&D Tax Credits: Practical Guides for Finance Directors
Plain-English guides covering eligibility, qualifying expenditure, HMRC process, and the April 2024 scheme changes. Written for the FD or CFO who needs answers, not jargon.
Quick answer: The Uplift Tax blog publishes plain-English guides on UK R&D tax credits for finance directors and CFOs, covering eligibility, qualifying expenditure, HMRC process, the April 2024 merged scheme, ERIS for loss-making companies, and sector-specific worked examples. No jargon, no sales pitch.
New Finance Director
New Finance Director’s First 90 Days at a UK Manufacturing or Engineering SME: The 10-Point Checklist
The 10-point review for a new FD's first three months at a manufacturing or engineering SME, from statutory deadlines to R&D relief status.
Read guide →Sector Guide
R&D Tax Relief for Manufacturing Companies: A Practical Guide
Where manufacturing work typically qualifies: new production processes, product development and difficult scale-up, relieved under the merged scheme.
Read guide →Sector Guide
R&D Tax Credits for Construction Companies: Do You Qualify?
Novel structural methods, new materials and difficult ground engineering can qualify. What UK construction firms need to know.
Read guide →Scheme Changes
ERIS and the 30% R&D Intensity Threshold Explained
ERIS explained for loss-making companies whose R&D spend meets the 30% intensity threshold, and how its rates differ from the merged scheme.
Read guide →Financials
The R&D Tax Credit PAYE Cap: How It Limits Your Payable Credit
How the PAYE cap limits the payable element of an R&D tax credit, and why it applies to both the merged scheme and ERIS.
Read guide →Scheme Changes
RDEC vs the SME Scheme: What Changed Under the Merged Scheme
How the old RDEC and SME schemes worked before both were replaced by the merged scheme for periods from April 2024.
Read guide →Qualifying Costs
Externally Provided Workers and R&D Tax Credits: The Complete Guide
What counts as an externally provided worker for R&D purposes, and the connected-party rules that affect what you can claim.
Read guide →Financials
How to Calculate R&D Tax Credits Under the Merged Scheme
How the merged scheme's 20% credit rate and ERIS's enhanced deduction are actually calculated, worked through step by step.
Read guide →Scheme Changes
R&D Merged Scheme: A Complete Guide for UK Companies
The single scheme that replaced SME relief and RDEC for accounting periods starting on or after 1 April 2024, explained in full.
Read guide →Choosing an Adviser
Can you get a second opinion on an R&D tax claim?
Nothing in HMRC's rules limits you to one adviser. When and why a second review before submission is common, sensible practice.
Read guide →HMRC Process
What Triggers an HMRC R&D Enquiry? (2026)
The specific signals that lead HMRC to open an R&D tax enquiry in 2026: claim size, sector, AIF quality, adviser history, and statistical outliers explained.
Read guide →HMRC Process
My R&D Claim Was Rejected: What to Do Next
HMRC rejected your R&D tax claim? Here is what to do in 2026: appeal routes, re-submission windows, and how to change adviser without losing your position.
Read guide →Loss-Making Companies
R&D Relief Pre-Revenue or on SEIS/EIS Funding
Pre-revenue companies and SEIS/EIS-funded startups can claim R&D tax relief in 2026. Here is how the ERIS rate, the PAYE cap, and grant interactions work.
Read guide →Scheme Changes
Old SME vs Merged Scheme: What You Gain or Lose
Comparing old SME R&D relief with the merged RDEC scheme: what profitable and loss-making companies receive, and who benefits from ERIS in 2024-25.
Read guide →Deadlines
Can I Still Claim R&D Relief 18 Months On?
The two-year time limit for R&D tax relief claims explained. Whether 18 months is inside the window and what to do if you are close to the deadline.
Read guide →HMRC Process
How Long Does an HMRC R&D Enquiry Take?
HMRC R&D enquiry timelines in 2026: what the service standards say, what actually happens, and how to push for closure when an enquiry has gone on too long.
Read guide →Contracted-Out R&D
Contracted-Out R&D: Who Claims When Customer Says They Do?
When a customer says they are claiming R&D on work you did, who is right? The contracted-out R&D rules under the merged scheme explained for UK SMEs in 2026.
Read guide →Choosing an Adviser
Contingent Fee vs Fixed Fee for R&D Claims
No-win-no-fee vs fixed fee for R&D tax claims in 2026: what each model means for your claim quality, adviser incentives, and net benefit after fees.
Read guide →Eligibility
Can My CTO Sign the R&D Claim?
Who counts as a competent professional for an R&D tax claim? Whether your CTO, lead engineer or external consultant can sign off the technical narrative.
Read guide →Deadlines
Claim Notification Form: Who Is Exempt?
The CNF exemption rule explained: who is exempt, who is not, and why claiming two years ago does not automatically mean you can skip the form in 2026.
Read guide →HMRC Process
R&D Adviser Goes Bust Mid-Claim: What Happens?
Your R&D adviser has gone bust or lost their HMRC registration mid-claim. Here is what happens to your claim, your liability, and your options in 2026.
Read guide →Strategy
Why Your Accountant Has Not Mentioned R&D Tax Credits
90% of eligible companies never claim. Here's why, and what a second opinion actually involves.
Read guide →Deadlines
The R&D Tax Credit Deadline: What Finance Directors Need to Know
The two-year filing window, how to calculate your current deadline, and what happens if you miss it.
Read guide →Eligibility
R&D Tax Credits: What Counts as Qualifying Expenditure?
Staff costs, subcontractors, consumables, software licences. Exactly what HMRC accepts and what it doesn't.
Read guide →Loss-Making Companies
Can a Loss-Making Company Claim R&D Tax Credits?
Pre-profit businesses can receive cash payments from HMRC. ERIS can deliver 27% net benefit for qualifying intensive companies.
Read guide →HMRC Process
The HMRC Additional Information Form: What It Means for Your R&D Claim
Mandatory since August 2023. What it requires, why it was introduced, and why it makes specialist preparation more valuable.
Read guide →Scheme Changes
What Changed in R&D Tax Credits in April 2024
The merged RDEC scheme, new net benefit rates, ERIS, and what it means if you haven't claimed before.
Read guide →Grants
Can You Claim R&D Tax Credits if You Have an Innovate UK Grant?
The two reliefs are separate mechanisms. Most grant recipients have unclaimed credits alongside their award.
Read guide →Financials
How Much Can You Claim in R&D Tax Credits? UK Averages by Sector
Merged RDEC scheme rates, worked examples, and average claim sizes. The numbers Finance Directors need.
Read guide →Sector Guide
Engineering Companies and R&D Tax Credits: What HMRC Accepts
Novel design work, bespoke process development, simulation. What qualifies in engineering and what doesn't.
Read guide →Eligibility
Do Software Companies Qualify for R&D Tax Credits?
The Information & Communication sector accounts for 26% of all UK R&D claims. Find out what qualifies and what doesn't.
Read guide →Not sure if your company qualifies?
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Frequently asked questions
The SME (Small and Medium Enterprise) scheme and the Research and Development Expenditure Credit (RDEC) were two separate R&D tax credit schemes in the UK. From April 2024, a new merged scheme replaced both for most companies, with an above-the-line credit rate of 20%. A separate enhanced SME scheme remains for R&D-intensive loss-making SMEs.
April 2024 brought significant changes to UK R&D tax credits. HMRC introduced a merged RDEC-style scheme replacing the previous SME and RDEC schemes for most companies. The merged scheme provides a 20% above-the-line credit. Qualifying expenditure categories also expanded to include some overseas costs and pure mathematics.
The Additional Information Form (AIF) is a mandatory online submission that HMRC requires before processing any R&D tax credit claim. It must be submitted via HMRC’s online service before or at the same time as the Company Tax Return. It includes details of the qualifying R&D projects and expenditure categories.
Enhanced R&D Intensive Support (ERIS) is available to loss-making SMEs whose qualifying R&D expenditure is at least 30% of their total expenditure. Qualifying companies receive an enhanced 186% deduction and a 14.5% payable credit rate on the surrenderable loss, producing a net cash benefit of approximately 27p for every £1 of qualifying spend.
The merged scheme gives all qualifying companies a 20% above-the-line credit, taxable as trading income, producing a net benefit of approximately 15p per £1 of qualifying spend after corporation tax for a profitable company. ERIS is a separate, more generous route for loss-making SMEs that meet the 30% R&D-intensity threshold, and is not an add-on to the merged scheme; a company claims under one or the other for a given period.
Yes. HMRC requires a new Additional Information Form for every accounting period in which a claim is made, even where the company claimed in the prior period and the underlying projects are similar. Each AIF must reflect that period's own projects and expenditure.