Why clients trust Ayming with R&D tax credits
Total benefit received by our UK clients from HMRC
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HMRC enquiry rate, with a 100% success rate in 2025
Drive more value from your investment in innovation.
R&D tax credits help UK companies recover value from the time, cost and risk involved in innovation. You don’t need to work in a laboratory or hold a patent to qualify. Eligible innovative ‘R&D’ activity can occur in product development, process improvement, software engineering, manufacturing, food production, construction, life sciences and many other sectors. What matters is whether your business attempted to overcome scientific or technological uncertainty, and whether the work meets HMRC’s definition of R&D for tax purposes.
Can my business claim R&D tax credits?
Your company may be able to claim if it:
Is trading in the United Kingdom
Is subject to Corporation Tax
Has carried out projects that seek an advance in science or technology
Has incurred qualifying costs linked to those projects
How do I know which scheme applies to me?
For accounting periods beginning on or after 1 April 2024, most companies claim through the merged RDEC scheme. Loss-making R&D-intensive SMEs may be able to claim through ERIS if they meet the relevant conditions. The merged RDEC rate is 20%, while ERIS allows qualifying loss-making R&D-intensive SMEs to claim enhanced support subject to eligibility rules. For earlier accounting periods, the previous SME and RDEC schemes may still be relevant.
Built to stand up to HMRC scrutiny
R&D tax claims are under closer review than ever. A strong claim needs to do more than list projects and costs. It needs to explain why the work qualifies, how costs were calculated and what evidence supports the position taken.
Ayming helps reduce risk by:
- Testing eligibility before preparing the claim.
- Thoroughly linking technical activity to financial data.
- Preparing clear project narratives for HMRC.
- Reviewing all cost categories and apportionments.
- Helping respond to HMRC questions after submission.
Already received questions from HMRC?
This page covers our regular R&D tax credit claim preparation. If HMRC has opened an enquiry with you, our dedicated HMRC enquiry defence team can help.
A data-led claim process that reduces risk
Strong R&D tax claims rely on more than a persuasive technical report. They need clear data, accurate calculations and evidence that links your costs to qualifying activity.
Ayming combines financial analysis, technical interviews and project-level evidence to build claims that are clear, consistent and defensible.
Our approach helps you:
- Capture qualifying costs more accurately.
- Reduce the time required from your technical teams.
- Identify under-claimed or missed R&D activity.
- Build a stronger audit trail for HMRC.
- Improve your process for future claims.
FAQs
The UK government recognises that innovation drives economic progress which is why, in 2000, HMRC introduced the R&D tax relief scheme to encourage businesses across all sectors to invest in developing new ideas. Under this incentive, a R&D tax claim is a formal submission made to HMRC to request tax relief or a cash credit for qualifying research and development activity.
The submission includes details of the projects undertaken, the technical challenges addressed, advances achieved, and the costs associated with those activities. The claim is submitted as part of the company’s Corporation Tax return and the benefit usually offset against your Corporation tax liability.
To claim R&D tax credits, companies must submit their claim via the Corporation Tax return (CT600 or CT600L), which should include a detailed breakdown of qualifying expenditures and a summary of the R&D activities undertaken.
In addition, since August 2023, businesses are required to file an Additional Information Form (AIF) with their claim. This form includes technical summaries for selected projects and a detailed breakdown of costs. Many businesses provide a supplementary claim report that explains how the claim is calculated and the methodologies used. We always recommend submitting this additional claim report to HMRC alongside the AIF, as it supports the claim and helps ensure accuracy.
The first step in making an R&D tax claim is to assess the company’s eligibility and expected claimable costs, documenting technological advancements and uncertainties faced during the process. These projects must meet HMRC criteria and include the following costs: categories:
Internal R&D
- R&D Staff
- Consumed or transformed materials
- Software
- Data & Cloud computing
Outsourced R&D
- Externally Provided Workers (EPWs)
- Contracted out R&D
All eligible costs must fit within HMRC’s prescribed categories to qualify for tax relief. Discover more about qualifying expenditure here.
Any UK limited company that is subject to Corporation Tax and is carrying out qualifying research and development activities may be eligible to claim R&D tax credits. This applies to businesses across a wide range of industries in an attempt to achieve a technological or scientific advance, where R&D for tax purposes is officially defined by the Depaertment for Science, Innovation and Technology (DSIT), and referred to by HMRC:
R&D takes place when a company seeks to advance a field of science or technology through the resolution of a scientific or technological uncertaintyDepartment for Science, Innovation and Technology
Companies can amend their Corporation Tax return for up to two years after the end of their accounting period. Given you submitted a Claim Notification form 6 months after the end of the accounting period, you have 24 months to submit your R&D tax claim.
Our R&D tax credit experts
