HMRC R&D Tax Relief (ERIS 27% Intensive / RDEC 20%)
Reclaim up to 27p in cash per £1 of qualifying R&D spend for loss-making R&D intensive SMEs under the Enhanced R&D Intensive Support (ERIS) scheme.
Scheme Overview & Underwriting Criteria
Under the UK’s merged R&D tax framework and the ERIS (Enhanced R&D Intensive Support) scheme, loss-making startups whose qualifying R&D spend represents at least 30% of total expenditure can claim a payable tax credit of up to 26.97% directly into their bank account.
Approved vs. Ineligible Expenditure Schedule
- •Direct engineering, software development, and technical staff gross payroll & pensions
- •Subcontracted R&D activities and externally provided workers (EPWs)
- •Cloud computing services, hosting infrastructure, and specialized dataset licenses
- •Software prototyping licenses and laboratory consumables consumed in R&D
- •Production and distribution of goods or commercial maintenance
- •General administrative salaries, HR, and marketing outlays
- •Rent, commercial rates, and general office heating/electricity
- •Capital investments (must claim Research and Development Allowances instead)
Required Documents & Assessor Submission Pack
Common Disqualification Red Flags
Assessor Underwriting Warning & Cashflow Timing
Mandatory Additional Information Form (AIF) must be digitally submitted to HMRC before filing your CT600 tax return or the claim will be automatically rejected.
Test your venture against this grant in 60 seconds
Startup Preflight cross-references your concept canvas, headcount, location, and technical work packages against HMRC R&D Tax Relief (ERIS 27% Intensive / RDEC 20%) underwriting criteria before you apply.