R&D Tax Credits in the UK: What they are, who qualifies, and how FI Group helps you claim

Unlock your R&D tax credit benefit with audit-ready support. Get a fast triage, clear eligibility, and a defensible claim prepared by sector specialists.

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What are R&D tax credits?

R&D tax credits are UK Corporation Tax reliefs for companies that advance science or technology. Eligible businesses can reduce their tax bill or receive a payable credit. Current rules consolidate the relief into a single scheme for most claimants, with enhanced support available for qualifying R&D-intensive SMEs.

Relief is claimed through your Company Tax Return, supported by technical and cost evidence that aligns with HMRC requirements. The precise treatment depends on your accounting period and whether you meet any criteria for enhanced support.

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What OurClients Say

At FI Group, we take pride in delivering a high-quality, tailored service that helps businesses unlock the full value of R&D tax incentives. But don’t just take our word for it, hear directly from the companies we’ve supported. Their success stories reflect our commitment to accuracy, compliance, and long-term value.

Brad Hilder, Finance Director, Dronamics

By managing the entire process, FI Group significantly reduced the workload on our finance team, allowing us to focus on core activities. The claim was successful, with no issues raised by HMRC, highlighting the thoroughness and accuracy of their work. What stood out was their proactive in-year review process. This approach has meant that we are now months ahead on our next claim...

Michelle Hennessy, Financial Controller, Stablepharma

We are extremely pleased with the R&D tax work carried out by FI Group on behalf of Stablepharma during 2024. Giuseppe and his team were great collaborators and quickly assimilated the necessary data to best showcase our R&D efforts, with excellent attention to detail. This resulted in a much-improved claim for our organisation, which will have an immediate impact on the work we can carry out in 2025. We would highly recommend them to other industry colleagues.

Praveen Sagar, Director and co-founder, OxDevice Ltd.

Giuseppe Amoroso from FI group did our R&D tax claim and successfully submitted on our behalf of OxDevice. Excellent team work in Submitting the claim.

Jenny Young, Head of Business Operations, Mocean

We've had an excellent experience collaborating with FI Group. Their team of consultants demonstrated proficiency in evaluating and comprehending our innovative wave energy technology, leading to a comprehensive technical report that played a significant role in securing our R&D tax credit repayment.

Robin Lumely-Savile, Director, BemOre

The smoothest way to work on R&D Tax Credit – not only are they experts of the subject but also sectors specialists; FI Group could get all the technical elements of our business by themselves leading to a successful and remarkable result.

Jaco Rabie, CFO, Equipsme

Service was fantastic, the claim exceeded our expectations and FI Group were very fair on contract points that I wanted to negotiate on. The original sale person followed the consultancy process throughout every stage to ensure the claim delivery met the expectations agreed from the beginning. We would highly recommend the services of FI Group.

Who is eligible for R&D tax relief?

A UK company that attempts to resolve technological uncertainty through a systematic project may qualify for R&D tax credits. Many first-time or returning claimants must notify HMRC in advance, and all claimants must submit a standardised Additional Information Form before the claim is processed.

Eligibility signals we look for

A measurable technological advance beyond competent professional knowledge
Documented uncertainties, experiments and iterations
Costs and activities mapped to HMRC’s qualifying categories
Clear ownership of the R&D and the associated risk

Book an eligibility call

Who is eligible for R&D tax relief?

Eligibility signals we look for

A measurable technological advance beyond competent professional knowledge
Documented uncertainties, experiments and iterations
Costs and activities mapped to HMRC’s qualifying categories
Clear ownership of the R&D and the associated risk

Book an eligibility call

What costs can you claim?

Typical qualifying costs in R&D tax relief claims include staff, externally provided workers, subcontracted R&D, consumables, software, and eligible cloud and data. Treatment of overseas work and subcontracting is period-specific, so correct categorisation is essential.

Quick reference list

Direct staff costs and externally provided workers (EPWs)
Subcontracted R&D and certain externally delivered activities
Consumables and materials transformed or used up
Software, cloud computing and data licences where eligible
Prototyping and testing materials where consumed in R&D
Final eligibility depends on your facts and period. We confirm treatment before submission.

How much could you claim?

The R&D tax credit benefit is calculated as an above-the-line credit on qualifying expenditure, with the net outcome shaped by your tax rate and loss position. Enhanced support for qualifying R&D-intensive SMEs can increase payable outcomes. We model your likely range before engagement.

What drives the number

Qualifying cost base by category
Corporation Tax rate and group position
Whether you meet R&D-intensive criteria for enhanced support
Any subsidies and grant interactions
Period-specific rules that affect subcontracting and overseas costs

HMRC requirements you should not miss

Two steps now catch claimants out and risk you losing out on your R&D tax credit claim: the claim notification for certain first-time or returning claimants, and the Additional Information Form (AIF) that must be submitted with structured technical and cost data. Missing either can derail your claim.

What we do for you

Assess if notification is required and file it on time
Prepare an AIF-ready technical and cost pack with named individuals
Build a defendable narrative that is consistent, traceable and period-correct

“For software claims, the difference between a smooth process and an enquiry is often the clarity of the technical uncertainty and baseline. We standardise that narrative and evidence so finance leaders can sign off with confidence.”
Adam, Senior R&D Tax Consultant, FI Group UK

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HMRC requirements you should not miss

What we do for you

Assess if notification is required and file it on time
Prepare an AIF-ready technical and cost pack with named individuals
Build a defendable narrative that is consistent, traceable and period-correct

“For software claims, the difference between a smooth process and an enquiry is often the clarity of the technical uncertainty and baseline. We standardise that narrative and evidence so finance leaders can sign off with confidence.”
Adam, Senior R&D Tax Consultant, FI Group UK

Speak to a PhD constultant

International R&D Tax Incentives Guide 2025

Maximise Innovation Funding Across 20+ Countries

R&D tax relief isn’t just local. Governments around the world are competing to reward innovation. Whether you’re expanding internationally or already managing multi-country claims, our 2025 guide is your essential resource for navigating global R&D incentives.

Download your free copy of the International R&D Tax Incentives Guide 2025 and discover which tax credits, deductions, and rebates your business could be missing.

Download the Guide

International R&D Tax Incentives Guide 2025

Maximise Innovation Funding Across 20+ Countries

Download your free copy of the International R&D Tax Incentives Guide 2025 and discover which tax credits, deductions, and rebates your business could be missing.

Download the Guide

Start ExploringYour FI Journey

If you already have an HMRC enquiry

We reconstruct the technical baseline, strengthen uncertainty analysis, reconcile costs to payroll and ledgers, and respond with targeted evidence. Outcomes improve when you act early and align your documentation to HMRC’s current standards. Speak to our enquiry defence team today.

Enquiry defence focus

Gap analysis on the original narrative and evidence
Clarification of competent professional baseline
Ledger-to-claim reconciliations and sampling
Drafting and delivery of formal responses

Start an enquiry defence with FI Group

If you already have an HMRC enquiry

Enquiry defence focus

Gap analysis on the original narrative and evidence
Clarification of competent professional baseline
Ledger-to-claim reconciliations and sampling
Drafting and delivery of formal responses

Start an enquiry defence with FI Group

Answered

All Your R&D Tax Credit Questions

Understanding R&D tax incentives can be complex, particularly with evolving HMRC guidance and recent scheme changes. To help clarify the process, we’ve compiled answers to the most common questions we receive from businesses across the UK. Whether you’re claiming for the first time or looking to optimise an existing claim, this section provides practical, up-to-date insights based on FI Group’s extensive experience.

Global operations, local compliance

Operate in multiple countries? We deliver Global Reach. Local Expertise. A single UK-led partner coordinates R&D incentives across 20+ countries, with local teams handling compliance and filings. Your HQ sees the full picture. Your teams feel the local support.

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