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Tax ReliefOften worth professional helpUK-wide

R&D Intensive SME Relief (ERIS)

HM Revenue & Customs

Description

A more generous alternative to the merged R&D scheme, aimed specifically at loss-making SMEs whose R&D spending is intensive — qualifying R&D expenditure needs to make up at least 30% of total spending. In exchange, it offers a higher payable credit, worth up to 27p per £1 of qualifying spend, on top of an additional deduction.

Amount

Additional deduction plus payable credit worth up to 27p per £1 of qualifying spend

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.
  • Typically for businesses with up to 500 employees.
Intensity threshold
Qualifying R&D expenditure must be at least 30% of total expenditure (lowered from 40% at Autumn Budget 2024; confirmed current as of August 2026).

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You can also do this yourself for free via the official source

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.