R&D tax relief remains an important source of support for UK businesses investing in research and development. But the way claims are expected to be prepared and reviewed has changed in recent years.
Since April 2024, new rules and mandatory compliance steps have reshaped the claiming process. Greater emphasis is now placed on technical justification, record-keeping, and the structure of submissions.
Areas such as overseas activity, cost apportionment, and eligibility are subject to closer scrutiny than they were previously.
Many businesses continue to carry out qualifying R&D, but uncertainty around how the rules apply in practice has made the scheme harder to approach with confidence. This is particularly true for companies claiming for the first time, or those whose projects don’t fit neatly into traditional R&D definitions.
Sound familiar? Then this guide should be useful.
Drawing on ABGi’s experience supporting R&D-active businesses across the UK, this white paper explains how R&D tax relief works under the current rules, what has changed since April 2024, and what a compliant, well-prepared claim looks like in practice.
→ How HMRC defines R&D for tax purposes, and what does (and doesn’t) qualify
→ The current R&D tax relief landscape, including the merged scheme and Enhanced R&D Intensive Support (ERIS)
→ What costs can be included, including staff, subcontractors, software, cloud computing, data, and pure mathematics
→ The impact of recent rule changes, such as overseas expenditure restrictions and the PAYE/NIC cap
→ The mandatory claim process, including pre-claim notification and the Additional Information Form (AIF)
→ Best practice for record-keeping and reducing the risk of an HMRC enquiry
✅ Understand how the R&D tax relief rules now work in practice
✅ Reduce uncertainty around compliance, eligibility, and documentation
✅ Take a more structured, informed approach to future R&D claims