The 2024 merged R&D scheme gives a 20% above-the-line credit on qualifying expenditure. Loss-making R&D-intensive companies, where qualifying spend is 30% or more of total expenditure, can instead claim enhanced support (ERIS) worth roughly 27p per £1 of qualifying spend. Enter your spend categories and see your indicative credit and net benefit.
All expenditure for the year. Used to test whether you meet the R&D intensive threshold.
Gross salary + employer NI + pension of staff doing qualifying R&D, apportioned by time.
UK subcontractor invoices for R&D work. HMRC caps your claim at 65% of this.
Materials, prototypes, items consumed in the R&D process.
SaaS licences and cloud compute (AWS, GCP, GPU rental) used specifically for R&D.
Directional estimate only. Actual claims involve scoping, PAYE/NI cap, staff time apportionment, and specific qualifying-activity tests. Book a free call for a tailored assessment.