R&D Tax Credits

Yes, a company can claim R&D tax credits on subcontractor costs, but under the merged scheme the claim belongs to the company that decided the R&D should happen, and HMRC caps unconnected subcontractor payments at 65%. We walk through the decision-maker test, the connected party rules, the deadlines, and a worked example at both corporation tax rates.

AI startups face unique accounting challenges: R&D tax credits, complex revenue models, and investor-ready financials. This guide explains what to look for in an accountant for AI startups and how the right adviser saves you time, tax, and stress.

SaaS startups face unique accounting challenges: recurring revenue recognition, R&D tax credits, international VAT, and investor-ready reporting. This guide explains what to look for in an accountant who understands the SaaS model and how Holloway Davies supports founders from pre-revenue to Series A.

A specialist accountant for tech startups in the UK does more than file your CT600. They handle R&D tax credits, SEIS/EIS compliance, share schemes, deferred revenue recognition, and investor-ready management accounts. Here is what you actually get for your monthly fee.

AI startups often assume their work doesn't qualify for R&D tax credits because it's just software. That assumption is wrong. If your AI project resolves technological uncertainty, you can claim. This guide explains what HMRC looks for, what costs qualify, and how to avoid the most common mistakes we see in AI claims.

Bug fixes and testing can qualify for R&D tax credits, but only if they resolve genuine technological uncertainties. Routine debugging or regression testing does not count. We explain where HMRC draws the line for software companies.

A commercially failed project can still qualify for R&D tax credits. The test is whether you attempted a technological advance, not whether the product sold. Here is the rule, the evidence you need, and the mistakes to avoid.

A failed commercial project can still qualify for R&D tax credits. HMRC assesses the technological advance, not whether it made money. This guide explains the rules, the common mistakes, and how to structure a valid claim.

Biotech startups spend heavily on consumables. Not all of them qualify for R&D tax relief. This guide explains exactly which items HMRC accepts and how to calculate the claim correctly.

R&D tax credits can reduce your corporation tax bill or generate a cash repayment. This guide walks through eligibility, qualifying costs, the claim process, and the common mistakes that delay or derail claims.

A practical guide for solo software developers and one-person tech companies claiming R&D tax credits. Learn how to document your qualifying development work, prove technical uncertainty, and submit a compliant claim without a project manager or team.

Subcontracted developer costs are one of the most common triggers for an HMRC R&D enquiry. Here’s what you need to prepare: contracts, timesheets, technical narratives, and proof of qualifying expenditure. Get your evidence in order before HMRC asks for it.

A practical guide to R&D tax claim software for UK companies. Covers what the tools actually do, the gaps they leave, how HMRC scrutinises software-generated claims, and when a qualified accountant gives you a stronger outcome.

Finance Act 2023 (announced at the 2021 Budget) introduced a cap on payable R&D tax credits for loss-making SMEs, limiting repayments to £20,000 plus 3x the company’s total PAYE and NIC for accounting periods beginning on or after 1 April 2023. This affects companies that spend heavily on R&D but have not yet turned a profit. We explain who is caught, how the cap is calculated, and what to do if your claim exceeds the limit.

Assume a production project already meets the definition. This page covers what happens next: the notification and information forms, how the cost schedule is built out of payroll and the purchase ledger, what records a factory already holds, what a compliance check involves, and what the merged scheme changed.

If you are a construction company developing new materials, testing innovative building methods, or solving site-specific technical problems, you could qualify for R&D tax credits. This guide explains what qualifies, what costs you can include, and how to prepare a claim HMRC will accept.

A practical guide for construction companies developing new materials or methods. We cover what qualifies as R&D, the costs you can claim, and how to prepare a robust claim with real-world examples.

R&D tax credits are not just for big teams. Solo software developers can claim too, but you need to prove you resolved a technical uncertainty. This guide covers how to document your work, what qualifies, and what HMRC expects from a one-person company.

Yes, you can claim R&D tax credits for a failed project that never generated revenue. HMRC’s rules focus on technical uncertainty and the attempt to resolve it, not commercial success. This guide explains what qualifies, what evidence you need, and how to structure a claim.

R&D tax credits are not just for labs and factories. Software companies qualify when they resolve technical uncertainty. This guide covers what counts, what does not, and how to claim.

A practical checklist for UK business owners to assess whether their projects qualify for R&D tax credits. Covers the merged R&D scheme, qualifying costs, and what HMRC looks for.

Four questions decide whether a production change is research and development for tax purposes. Most incremental improvements on a factory floor fail at least one of them. Here is the test, applied to two real-shaped line changes, and the arithmetic on what a project that passes is actually worth.

Confused about whether your company falls under the RDEC or SME R&D scheme? We break down the key differences for notified companies, including the merged scheme rules from April 2024, with practical examples for contractors, consultancies, and growing businesses.

Most R&D tax credit firms say yes to everything. A legitimate specialist will sometimes say no. Here are the real reasons why, and how that protects you from an HMRC enquiry.

Most R&D tax credit specialists say yes to almost everything. A good one will say no when the project doesn't qualify. Here are the legitimate reasons a specialist would refuse your claim and why that protects you from a costly HMRC enquiry.