Knowledge Bank

Compare RDEC vs ERIS for UK aerospace firms: eligibility, cash benefit, R&D intensity and claiming essentials.

Mandatory AIF with CT600, strict CNF deadlines and contemporaneous records: how to avoid RDEC claim rejection, penalties and audits.

Avoid common Patent Box errors when identifying qualifying IP income: non-qualifying rights, nexus miscalculations, streaming and anti-avoidance.

How UK large firms identify qualifying R&D and claim 20% RDEC — examples from tech, manufacturing and life sciences.

Who can claim RDEC after April 2024, subcontractor caps (65% unconnected or lower of payment/qualifying costs), UK limits and recordkeeping

R&D tax relief is turning risky green‑tech R&D into fundable, scalable solutions that accelerate the UK’s net‑zero transition.

Loss-making UK SMEs can claim a 14.5% ERIS payable tax credit if R&D spend is at least 30% — eligibility, costs, calculations and deadlines explained.

Clear guide to ERIS: how the 30% R&D intensity test, connected company rules and loss conditions affect SME R&D tax claims.

Practical steps to respond to HMRC R&D enquiries: review the notice, gather evidence, draft clear answers and manage follow-ups.

Many RDEC claims fail due to using the wrong scheme, misclassified costs, poor records and missed HMRC notifications.