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R&D Expenditure Credit (Merged Scheme)

HM Revenue & Customs

Description

Gives companies carrying out qualifying R&D a 20% taxable credit against their spend, claimed through their Corporation Tax return. This merged scheme replaced the previously separate SME R&D relief and RDEC schemes for accounting periods starting on or after 1 April 2024, folding what used to be two different routes into one.

Amount

20% taxable credit on qualifying R&D expenditure

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Applicant must be a registered business.
  • Most relevant to: Research & Development, Technology & Digital, Manufacturing.
Notes
Merged scheme in force for accounting periods starting on or after 1 April 2024; the 20% above-the-line credit rate is confirmed current as of August 2026.

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How to apply

Claim via your Corporation Tax return (CT600), including the additional information form required by HMRC.

View official source

Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.