StartupPreflight
Back to HMRC R&D Tax Relief (ERIS 27% Intensive / RDEC 20%) Scheme Overview
Official Assessor Preparation Checklist

HMRC R&D Tax Relief (ERIS 27% Intensive / RDEC 20%) Application Checklist

Step-by-step document schedule, eligibility rules, and assessor compliance items needed before submitting your application to HM Revenue & Customs (UK).

🇬🇧 United Kingdom
HM Revenue & Customs (UK)
Funding: Up to 27% Payable Tax Credit for R&D Intensive Startups
Application Readiness Score
0 of 10 Checked
0%Check each item as you gather documents to ensure a zero-defect submission.

1. Entity & Geographic Eligibility

0/3 verified

Registered business base in the United Kingdom

Assessor Mandatory

Must operate with commercial premises or trading address registered within the jurisdiction of HM Revenue & Customs (UK).

Headcount under 50 full-time staff

Assessor Mandatory

Official enterprise limit of fewer than 50 employees (including active founder-directors).

Trading history under 120 months

Assessor Mandatory

Must be within early-stage establishment window (less than 120 months since commencement of commercial sales or incorporation).

2. Required Assessor Document Pack

0/4 verified

Mandatory HMRC Additional Information Form (AIF) submitted before CT600

Assessor Mandatory

Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.

Clear explanation of the technological uncertainty and scientific advance

Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.

Name of the competent internal technical professional leading the project

Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.

Detailed breakdown of qualifying expenditure by project

Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.

3. Procurement & 3-Quote Rules

0/1 verified

Itemised supplier cost breakdown & scope specifications

Clear written supplier proposals detailing scope of work, deliverables, timeline, and professional fees.

4. Budget & Matching Funds Verification

0/2 verified

Proof of 73% matching founder funds in bank account

Assessor Mandatory

Because HMRC R&D Tax Relief (ERIS 27% Intensive / RDEC 20%) provides a 27% grant rate, you must verify access to the remaining 73% co-funding in your bank statement.

Zero retrospective expenditure prior to formal approval

Assessor Mandatory

Ensure no deposits, invoices, or purchase orders have been signed or paid before receiving the formal Letter of Offer.

Assessor Timing & Retrospective Warning

Mandatory Additional Information Form (AIF) must be digitally submitted to HMRC before filing your CT600 tax return or the claim will be automatically rejected.

Ready to assemble your grant pack?

Use Startup Preflight to draft, audit and compile your application.

Module A and K auto-generate the written concept, hiring schedule, financial forecast, and 3-quote supplier schedule in the exact format assessors expect.