Quick answer: ERIS (enhanced R&D intensive support) is for loss-making, R&D intensive SMEs. None of the sources we checked states which advisers specialise in it, so this page does not rank firms. It sets out HMRC's rules and compares what six advisers publish on fees, enquiry support and reviews, checked 27 October 2026.
Facts checked 27 October 2026. Sources: HMRC merged scheme and ERIS guidance, HMRC work out your R&D tax relief, EmpowerRD pricing Tax Cloud pricing EmpowerRD on Trustpilot Kene Partners on Trustpilot ForrestBrown on Trustpilot Ayming UK on Trustpilot Kene Partners about page. Companies House links are in the table.
What ERIS is, according to HMRC
HMRC publishes the rules in its guidance, the merged R&D expenditure credit scheme and enhanced R&D intensive support (page last updated 8 January 2026, checked 27 October 2026). It says: “The merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support (ERIS) replace the old RDEC and small and medium-sized enterprise (SME) schemes for accounting periods beginning on or after 1 April 2024.”
On what ERIS gives, the same page says it “allows loss-making R&D intensive SMEs to: deduct an extra 86% of their qualifying costs in calculating their adjusted trading loss, as well as the 100% deduction which already appears in the accounts […] to make a total of 186% deduction” and “claim a payable tax credit, which is not liable to tax and is worth up to 14.5% of the surrenderable loss”.
On who qualifies: “A SME is loss-making if it makes a trading loss for tax purposes before the additional deduction is made.” and “To claim under ERIS, you also have to meet the intensity condition.” The intensity condition is met if the claim is for an accounting period beginning on or after 1 April 2024 and the company’s “relevant R&D expenditure is at least 30% of its total expenditure (including that of any connected companies)”.
Two further points from the same page. First: “Even if you are eligible for ERIS you can choose to claim under the merged RDEC scheme, but you cannot claim under both schemes for the same expenditure.” Second, the credit is capped: “The PAYE cap amount is £20,000 plus 300% of the company’s relevant PAYE and National Insurance contributions liabilities for the period”. HMRC’s worked steps are on Work out your Research and Development tax relief, which gives the merged scheme rate as 20%.
For our own plain-English notes, see the ERIS glossary entry, the merged scheme guide and the merged scheme vs ERIS calculator. HMRC’s wording above is what applies if our notes and HMRC differ.
Illustrative ERIS arithmetic
Using HMRC’s steps on its R&D tax relief calculation page: with £100,000 of qualifying costs, the additional deduction is 86% x £100,000 = £86,000 and the enhanced expenditure amount is 186% x £100,000 = £186,000. HMRC says the company can give up the lower of that enhanced amount and its trading loss after the additional deduction, and “The payable tax credit is 14.5% of the amount you’ve given up”. If the loss is large enough to give up the full £186,000, the credit is 14.5% x £186,000 = £26,970, before the PAYE cap. This is an illustration of the published steps, not a forecast for any company, and a smaller loss gives a smaller credit.
Which advisers publish ERIS information?
None of the sources we checked for this page state ERIS experience or an ERIS service for any of the firms below. We therefore do not say that any firm specialises in ERIS, and the order of the columns is not a ranking. The table shows what each firm does publish on fees, enquiry support, sectors and reviews, so you can decide whom to ask about ERIS. Where a cell says “Not stated in the sources we checked”, that means we did not find it, not that the firm does not offer it.
| Criterion | EmpowerRD | Tax Cloud (Myriad Developments Ltd) | ForrestBrown | Leyton UK | Kene Partners | Ayming UK | Uplift Tax (introducer) |
|---|---|---|---|---|---|---|---|
| Typical fee % | 6% flat; Growth plan tiered from 6% to 0.5% by benefit band (6% up to £250,000, 5% from £250,000 to £500,000, 3% from £500,000 to £750,000, 2% from £750,000 to £1m, 1% from £1m to £1.5m, 0.5% above) (source, checked 27 October 2026) | 5% of tax benefit up to £200,000; 2.5% above £200,000 (source, checked 27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Percentage of the successful claim, agreed in writing with the specialist before any work starts |
| Fee model | Not stated in the sources we checked (27 October 2026) | Contingent: no fee for unsuccessful claims; invoiced after HMRC submission (source, checked 27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Introducer: the specialist sets its fee in writing, and pays us a share of it. You do not pay Uplift Tax anything |
| Minimum fee | Minimum fee from £4,000 (flat plan) or £5,000 (Growth plan) (source, checked 27 October 2026) | Minimum fee £2,750 + VAT (source, checked 27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not published; ask for a written quote |
| HMRC enquiry support | Included on the Growth plan; on the flat plan it is an extra (hourly rate not stated); refund if an enquiry fails (source, checked 27 October 2026) | Included at no extra cost (source, checked 27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Set out in writing in the engagement letter with the specialist; ask for it before you sign |
| Sector focus | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | 17+ industries (technology to manufacturing) (source, checked 27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not applicable: we introduce you to an HMRC-registered specialist |
| Trustpilot rating, count and date | 4.8 from 82 reviews (Trustpilot, checked 27 October 2026) | Not stated in the sources we checked (27 October 2026) | 2.8 from 3 reviews, small sample (Trustpilot, checked 27 October 2026) | Not stated in the sources we checked (27 October 2026) | 4.8 from 56 reviews (Trustpilot, checked 27 October 2026) | 4.1 from 5 reviews, small sample (Trustpilot, checked 27 October 2026) | Not shown on this page |
| Capital allowances offered | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Yes (source, checked 27 October 2026) | Yes (source, checked 27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not stated in the sources we checked (27 October 2026) | Not confirmed; ask the specialist before you rely on it |
| Companies House status, number and last accounts date | Active, company number 10785149, last accounts made up to 31 May 2025 (Companies House, checked 27 October 2026) | Active, company number 07517446, last accounts made up to 31 March 2025 (Companies House, checked 27 October 2026) | Active, company number 08004376, last accounts made up to 31 December 2025 (Companies House, checked 27 October 2026) | Active, company number 06977112, last accounts made up to 30 June 2025 (Companies House, checked 27 October 2026) | Active, company number 10813376, last accounts made up to 30 September 2025 (Companies House, checked 27 October 2026) | Active, company number 03456683, last accounts made up to 31 December 2025 (Companies House, checked 27 October 2026) | Blue Llama Ltd (trading as Uplift Tax), company number 12642550; check its status on Companies House |
Best for: what the published facts support
- You want a published percentage before you speak to anyone: EmpowerRD and Tax Cloud publish rates (see the table). The other firms listed do not, in the sources we checked.
- You want a larger review sample: EmpowerRD shows 82 Trustpilot reviews and Kene Partners 56. ForrestBrown (3 reviews) and Ayming UK (5 reviews) are small samples and should not be read as a pattern.
- You want enquiry support priced in the published terms: Tax Cloud states it is included at no extra cost, and EmpowerRD states it is included on its Growth plan.
- You want capital allowances in the same engagement: ForrestBrown and Leyton UK state that they offer them. See R&D tax credits vs capital allowances.
- You want a specialist introduction rather than a software platform: Uplift Tax is an introducer to an HMRC-registered specialist. It is not a better fit if you prefer to deal with one firm directly from the start.
When another option is the better choice: if your accountant already prepares R&D claims and can show experience with loss-making, R&D intensive companies, staying with them can be simpler than introducing a new adviser. See specialist vs accountant for R&D.
Worked example: a £200,000 claim benefit
This is illustrative. ERIS claims are loss-maker claims, so check which amount each adviser applies its percentage to (the payable credit, the total tax benefit, or something else) before you compare. We apply each published percentage to £200,000, as the firms state them, and show the arithmetic.
| Adviser | Published rate | Fee on £200,000 | Net of fee |
|---|---|---|---|
| EmpowerRD | 6% flat (also 6% on the first £250,000 of the Growth plan) (source, checked 27 October 2026) | 6% x £200,000 = £12,000. The minimum fee (£4,000 flat plan, £5,000 Growth plan) does not apply at this size | £188,000 |
| Tax Cloud | 5% up to £200,000; 2.5% above (source, checked 27 October 2026) | 5% x £200,000 = £10,000, plus VAT where the firm states it. The minimum fee (£2,750 + VAT) does not apply at this size | £190,000 before any VAT |
| ForrestBrown | Not published; ask for a written quote | Not published | Not published |
| Leyton UK | Not published; ask for a written quote | Not published | Not published |
| Kene Partners | Not published; ask for a written quote | Not published | Not published |
| Ayming UK | Not published; ask for a written quote | Not published | Not published |
| Uplift Tax (introducer) | The fee is quoted in writing for your claim. Send your numbers and we will arrange a written estimate. | ||
What to ask any adviser about ERIS
- How will you test the 30% intensity condition, including connected companies’ spend?
- Have you compared the merged scheme and ERIS for my accounting period, and can I see both figures?
- How does the PAYE cap affect my payable credit?
- Is your fee a percentage of the payable credit, of total relief including loss carried forward, or fixed? What is the minimum?
- Is HMRC enquiry support included, and what exactly does it cover? Get it in writing.
HMRC enquiry support
Of the firms above, only Tax Cloud and EmpowerRD state enquiry terms in the sources we checked (see the table). Uplift Tax does not state enquiry support on this page: the scope of enquiry support is set out in writing in the engagement letter with the specialist, so ask every adviser for it in writing before you sign. Our guide to random HMRC R&D enquiries explains what to expect.
How Uplift Tax works
Uplift Tax is an introducer. The specialist pays us a share of its fee. You do not pay Uplift Tax anything. We are listed once here as the publisher of this page, not as the best option. We introduce you to an HMRC-registered specialist; ask for their fee and scope in writing. Read how our fees work, or see how it works.
Company facts
- EmpowerRD: EMPOWERRD LIMITED, incorporated 23 May 2017, number 10785149, status Active (Companies House, checked 27 October 2026).
- Tax Cloud: Myriad Developments Ltd (trading as Tax Cloud), incorporated 4 February 2011, number 07517446, status Active (Companies House, checked 27 October 2026).
- ForrestBrown: FORRESTBROWN LIMITED, incorporated 23 March 2012, number 08004376, status Active (Companies House, checked 27 October 2026).
- Leyton UK: LEYTON UK LIMITED, incorporated 30 July 2009, number 06977112, status Active (Companies House, checked 27 October 2026).
- Kene Partners: KENE PARTNERS LIMITED, incorporated 12 June 2017, number 10813376, status Active (Companies House, checked 27 October 2026).
- Ayming UK: AYMING UK LIMITED, incorporated 28 October 1997, number 03456683, status Active (Companies House, checked 27 October 2026).
- Uplift Tax: Blue Llama Ltd (trading name Uplift Tax), company number 12642550.
Companies House records and the other sources above were last checked on 27 October 2026. See also all our comparisons.