Knowledge Bank

HMRC’s R&D tax credit statistics 2026 show SME claims down 19% even as total relief rises — what’s behind the fall and what it means for your claim.

How does the Patent Box work? A plain-English guide to the 10% Corporation Tax rate on patent profits — eligibility, the development condition, the R&D nexus, how to elect, and a worked example.

The Chancellor will deliver the Autumn Budget 2026 on Wednesday 28 October. For any UK company running an R&D tax relief claim — or planning its first — it is worth knowing what is genuinely on the table before the red box opens, and what is simply noise. The...

R&D tax relief for life sciences companies: what qualifies, clinical trial and overseas costs, why biotech firms suit ERIS, and what HMRC will challenge.

R&D tax relief for manufacturing companies: which projects and costs qualify, the prototype trap, how the merged scheme and ERIS work, and how to claim.

R&D tax relief for software & SaaS companies: what qualifies, what HMRC treats as routine, and which costs (including cloud) you can claim.

Since 18 May 2026 your R&D tax adviser must be registered with HMRC. Here’s what the rule means and what to check before you let anyone file your claim.

A guide to R&D tax relief for engineering firms: which projects and costs qualify, how the merged scheme and ERIS work, and how to make a claim that survives HMRC.

HMRC’s targeted advance assurance pilot (from 18 May 2026) lets eligible SMEs get HMRC’s view on up to 2 high-risk areas of an R&D claim before filing. Here’s how.

HMRC has moved R&D enquiries from ISBC to its WMBC directorate in 2026. Here’s what the change means for your claim — and how to prepare.