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R&D Tax Credits

Robust, evidence-led R&D tax relief claims — qualifying assessment, technical narrative and computations aligned to HMRC expectations under the merged scheme.

R&D relief remains a genuine cash flow tool for innovative companies, but the regime has changed: a single merged scheme now applies, compliance requirements have tightened and HMRC scrutiny has intensified. The claims that succeed are specific, well-documented and technically grounded — which is exactly how we build them.

How Much Is R&D Relief Worth Now?

For accounting periods beginning on or after 1 April 2024, a single merged scheme applies to companies of all sizes: a 20% taxable expenditure credit on qualifying R&D spend, worth a net benefit of roughly 15%–16.2% depending on your corporation tax rate.

Loss-making, R&D-intensive SMEs — those spending at least 30% of total expenditure on qualifying R&D — can instead claim Enhanced R&D Intensive Support (ERIS): a 186% deduction and a payable credit worth up to 14.5% of the surrenderable loss. We identify which route applies and quantify the benefit before you commit.

Who We Help

Software and technology teams building novel platforms, tooling or data-driven systems. Engineering and manufacturing businesses improving processes, materials or performance. Life sciences and technical product companies with documented experimentation and iteration. Finance teams that need a predictable, auditable, repeatable claim process.

What We Do

Qualifying assessment: we map projects to HMRC's criteria — the advance sought, the scientific or technological uncertainties, the competent professionals involved and the systematic work carried out.

Cost identification and computation: we identify qualifying costs (staff, materials, software, eligible subcontracting) with a documented basis for inclusion and consistent methodology year to year.

Technical narrative: we produce narratives that are specific and measurable — focused on uncertainties and advances, not marketing language.

Submission and query support: we prepare the required Additional Information Form, file the claim with your corporation tax return and handle any HMRC queries with structured evidence.

Compliance Has Tightened

Every claim must now be accompanied by an Additional Information Form detailing projects, costs and contacts, and first-time claimants (or those who haven't claimed recently) must notify HMRC of their intention to claim within a strict window after the period ends — miss it and the claim is lost. HMRC enquiry rates into R&D claims have risen sharply, so defensibility is no longer optional. Our process is built around evidence from day one.

Our R&D Claim Process

1. Scoping workshop — identify qualifying projects, confirm the right scheme and define the evidence needed.

2. Technical narrative drafting — document advances and uncertainties with your technical leads.

3. Cost compilation and review — gather and validate cost categories with clear allocation methods.

4. Submission and support — file the Additional Information Form and claim, and handle any follow-up with structured evidence.

What You Get With Acumon

  • Merged scheme and ERIS claims — the right route, properly quantified
  • Qualifying assessment mapped to HMRC's criteria
  • Cost identification with a documented basis for inclusion
  • Specific, measurable technical narratives
  • Additional Information Forms and claim notifications handled
  • HMRC enquiry support with structured evidence

Why Acumon for R&D Tax Credits?

  • Evidence-led claims prepared with your technical leads and finance team
  • Case study: secured ongoing annual R&D tax credits of approximately £100,000 for a fleet management data company
  • R&D claims coordinated with Patent Box and corporation tax planning by the same team

Get a Fixed-Fee Quote

Tell us what you need and we'll come back within one business day with a clear scope and a fixed price — no hourly-rate surprises. Call 020 8567 3451 or use the form and we'll be in touch.

Common Questions

Frequently Asked Questions

How much can I claim under the merged R&D scheme?
The merged scheme gives a 20% taxable expenditure credit on qualifying spend — a net benefit of roughly 15%–16.2% after corporation tax. Loss-making R&D-intensive SMEs (30%+ of total spend on R&D) can instead claim ERIS: a 186% deduction and a payable credit worth up to 14.5% of the surrenderable loss.
What activities qualify for R&D relief?
Work seeking an advance in science or technology by resolving scientific or technological uncertainty — developing or significantly improving products, processes or services through systematic investigation. Routine development, styling and commercial innovation alone don't qualify.
What costs can be included?
Staff costs (salaries, employer NIC, pensions), materials and consumables used in R&D, software used directly in R&D, data and cloud computing costs, and eligible subcontracted or externally provided workers — all directly attributable to the qualifying activity.
How do I claim R&D relief?
Through your corporation tax return, accompanied by a mandatory Additional Information Form. Claims can generally be made up to two years after the end of the accounting period — but first-time claimants may need to notify HMRC much earlier, so speak to us before the window closes.
What is a claim notification and does it apply to me?
Companies that haven't claimed recently must tell HMRC in advance that they intend to claim, within a strict window after the accounting period ends. Miss the notification and the claim is invalid regardless of merit — one of the most common and costly new pitfalls.
What if HMRC opens an enquiry into my claim?
Don't panic — but do respond with substance. We defend claims with the technical narrative, cost workings and evidence assembled at preparation stage, and several of our tax specialists previously worked for HMRC, which helps enquiries resolve efficiently.
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Ready to Sort Your R&D Tax Credits?

Tell us what you need. Within one business day, a qualified accountant will be in touch to talk it through and give you a clear, fixed-fee quote — no obligation.

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