R&D tax claims for UK businesses

R&D tax claims.
Build the evidence first.

Discuss specialist support for a technical and tax review of your research and development project.

Provider or specialist assessment and terms apply.

Find out whether your technical work merits a properly evidenced tax review.

Developing a product or solving a difficult technical problem can absorb time and cash. Some company expenditure may qualify for R&D tax relief, but being innovative is not enough. A defensible claim starts with the technical work, the relevant rules and reliable cost records.

Before you proceed

Send a short project outline, your accounting period, the technical challenge and whether you have claimed before.

An enquiry does not confirm eligibility, approval or a provider offer. The responsible specialist or provider must assess your requirements.

What a technical review should establish

R&D relief concerns qualifying advances in science or technology and the uncertainties involved in achieving them. Routine improvements, ordinary commercial challenges or simply using existing technology do not automatically qualify. Industry labels alone do not establish eligibility.

Use the rules for the correct accounting period

The applicable scheme and requirements depend on the accounting period and company circumstances. Current HMRC guidance explains the merged expenditure-credit scheme and enhanced support for eligible R&D-intensive businesses. Avoid applying old scheme rates to a new period.

Build evidence before the claim

Explain the scientific or technological advance and the uncertainty.
Identify who assessed the technical work and what tests or development took place.
Connect the relevant expenditure to the qualifying activity.
Keep project records, staff-cost evidence, invoices and the basis of any allocation.

Check filing requirements early

Claims need the required supporting information. A claim-notification requirement may also apply, depending on the period and claim history. Do not assume the ordinary company-tax-return deadline covers every separate requirement. Your tax adviser should check the current rules for your case.

What to expect from TMS

TMS can discuss your project and the appropriate next step for specialist support. Tax eligibility, calculations and submissions need competent tax and technical review. An enquiry through TMS is not a tax opinion or confirmation that HMRC will accept a claim.

Send the business details

Send a short project outline, your accounting period, the technical challenge and whether you have claimed before.

Review the appropriate route

We will discuss the requirement and the information needed for a suitable provider or specialist review.

Check terms before deciding

The responsible provider or specialist explains eligibility, scope, costs and obligations. You decide whether to proceed.

Protect the value of the claim

Before appointing an adviser, agree the scope, fee basis, treatment of HMRC enquiries and who retains the evidence. Do not submit a claim just because a percentage refund has been advertised. A weak claim can create repayment exposure and further costs.