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R&D Tax 101

All your FAQs, answered by experts

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Cover image - R&D Tax 101

Looking to claim R&D tax credits or optimise your existing claims? Our completely redesigned R&D tax 101 Guide gives you everything you need to know, all within a comprehensive guide. Packed with expert answers to real questions, this practical guide is your one-stop resource to understand how to qualify and confidently claim R&D tax relief in the UK.

Why download the R&D tax 101?

  1. Get clarity on the new merged RDEC and ERIS schemes, their impact on benefit levels, and which applies to your business.
  2. Learn how HMRC defines R&D, what counts as eligible activity, and the role of competent professionals and technological uncertainty.
  3. Navigate cost categories, claim requirements, and new forms like the Claim Notification and Additional Information Forms with ease.
  4. Spot common pitfalls, manage deadlines, and structure your claim properly to reduce risk and HMRC scrutiny.
  5. Clear, concise answers to the most common R&D tax queries delivered in an easy-to-digest format by Ayming’s specialist consultants.

Download your free copy of the the R&D tax 101 guide today

Who’s it for?

This guide is perfect for:

  1. Founders and scale-ups navigating R&D tax for the first time
  2. Accountants, Financial directors, advisors needing a robust, expert-backed explainer
  3. Innovation teams seeking clarity on what counts

What’s inside?

Chapter 1: R&D for Tax purposes

This chapter introduces the fundamentals of R&D for tax purposes, including HMRC’s definition of R&D, key elements of a qualifying project, and an overview of the UK’s R&D tax relief schemes. It also covers recent developments such as the move to a merged scheme and the introduction of ERIS.

Chapter 2: Eligibility

Understand how to determine whether your business activities qualify for relief. This chapter outlines HMRC’s criteria for eligible projects, explains how to identify qualifying work—even when it feels routine—and introduces the role of a competent professional in assessing uncertainty and advancement.

Chapter 3: Qualifying expenditure

Explore which cost categories can be included in your claim—from staffing and software to consumables and subcontractors. Learn how to handle reimbursed or capitalised costs, apply expenditure thresholds, and adapt to recent rule changes, particularly around subcontractor eligibility.

Chapter 4: Making a claim

A practical guide to the end-to-end claim process. This chapter covers timelines, deadlines, documentation requirements (including the Additional Information Form), and how to structure your claim for compliance and success. It also offers tips for choosing a provider and ensuring your internal processes are audit-ready.

Chapter 5: HMRC

Learn how HMRC evaluates R&D claims and how to reduce your risk of enquiry. This chapter explains the latest compliance trends, outlines key risks and red flags, and offers advice on how to respond if HMRC opens a review or formal enquiry.

The Ayming advantage

With almost 40 years of R&D tax experience, Ayming is trusted by hundreds of UK companies to deliver robust, compliant, and maximised claims. As a member of the Chartered Institute of Taxation, our specialists bridge science, innovation, and HMRC regulation—so you don’t have to.

Download the R&D tax 101 guide today and unlock the expert insights you need to approach R&D tax credits the smart way.

With this in mind, if you have any unanswered questions, please reach out, and we’ll ensure clarity every step of the way. 

Check out our Resource Hub for more expert advice