R&D Tax Relief

(23 customer reviews)
by

This course has been updated for 2025/26. Explore how R&D relief works for both the pre-1 April 2024 regime and the new merged scheme that applies to accounting periods starting on or after that date. Learn to assess whether R&D is taking place, determine qualifying costs, and calculate and prepare successful claims for R&D relief on behalf of your clients.

£150 +VAT

4 CPD hours

365 days’ access

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Use ACPD101 for 10% off any purchase.

R&D Tax Relief

(23 customer reviews)

£150 +VAT

4 CPD Course

365 days’ access

Use ACPD101 for 10% off any purchase.

R&D Tax Relief

(23 customer reviews)

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Understand how each scheme works, what the benefits are, who is eligible and how much can be claimed
  • Identify when qualifying R&D is taking place
  • Compile an R&D cost breakdown, avoiding common pitfalls
  • Calculate SME R&D tax relief and tax credit claim amounts
  • Calculate R&D relief under the new merged scheme and the enhanced R&D-intensive support
  • Know what to do when there is a change to a claim rate
  • Make and prepare a successful claim under each scheme

About the course

The UK’s R&D tax relief schemes provide an incentive and support, in the form of corporation tax savings and tax credit payments, to companies carrying out innovative projects in science and technology.

Do you know how to judge whether your company or client is eligible for R&D tax relief, and if so how to go about making a successful claim? If you can get to grips with the schemes, you could significantly reduce your business or client’s tax liability or even generate a cash payment.

The R&D tax relief scheme is changing, for accounting periods starting on or before 1 April 2024, so here we look at the details of the new merged scheme, as well as the SME R&D relief, which is still valid for claims relating to accounting periods starting on or before 1 April 2024.

Please Note: This course only cover UK tax law

Contents

Overview of R&D tax reliefs

R&D tax reliefs
The benefits
Stats on the schemes
The right scheme for you
Eligibility
Current claim rates

Qualifying projects and activities

Defining R&D
Science and technology
Advance
Uncertainty
R&D examples
Important people to involve
Competent professional
Qualifying activities
Identifying qualifying projects and activities

Qualifying costs

Claimable costs
Staff and other key costs
Contracted work
Cost breakdown
What can go wrong?
Common pitfalls

SME R&D tax relief and tax credits

Making a calculation
Calculation steps
Applying the right rates
Enhancement and tax credit rate changes

Merged scheme and R&D-intensive support

Overview
Relief under the merged scheme
PAYE cap
R&D-intensive SMEs

Preparing claims

Key SME qualification checks
Making and preparing a claim
What to include in a claim
Technical justification
Cost breakdown summary
Successful claims
Responses from HMRC
HMRC compliance checks

Author

Linda Eziquiel & Andy Rainford

Linda Eziquiel is a R&D tax credit specialist experienced in helping UK SMEs. Andy Rainford runs his own tax consultancy and writing business, Red Dragon Consulting.

23 reviews for R&D Tax Relief

  1. Jose Antony Kattady –

    Very Informative Course

  2. Kirsty Pritchard –

    Very informative for a complicated area. Easy to follow and good visual aids.

  3. Lisa Perks –

    Great course, very detailed!

  4. Stephen Sotra –

    Useful but quite confusing in some sections. Perhaps better laid out answers or videos could have made it less confusing in some sections.

  5. Blanca Torres Diaz –

    Very good

  6. Graham Gold –

    Ok the course was comprehensive & I learned a lot but it is rated a 4 hours CPD but it takes much longer than that. I recon that I have spent 6 – 7 hours on it

  7. Peter Guy –

    As an R&D tax credit novice, I found this course a good introduction to the field of R&D tax relief.

  8. Andrew Thomas –

    good level of info and tips for claims

  9. Yan Geng –

    It is detailed, clear demonstration and illustration on this complex tax. It is very useful.

  10. Edward Goater –

    Very comprehensive and thorough. I liked Linda’s mini-presentations.

  11. Rebecca Dearing –

    I enjoyed this course. It was paced correctly with the right amount of interaction. Great that you could complete when it suited you. My first course with Accounting.net, so I will definitely look to do more and would recommend.

  12. Christopher Agass –

    would prefer more videos and slightly less text

  13. Robert Wilby –

    it may have been helpful to include examples of technical reports

  14. Edith Okafor –

    The notes and the video are prepared and delivered with great details, very concise and practical

  15. Gerald Baker –

    Nicely constructed, clear material, good balance of input, case-study, quizes, and personal reflection. Helped me to gain a perspective on application within my company and to take first steps. Also helped me to understand where I might require assistance from a professional.

  16. Laura Duddington –

  17. Dana Perkins –

  18. Jevgenija Bicukova –

    I was looking for information what fields need to be completed in CT600 form

  19. Chaudhry Sajid Mehmood –

  20. Kate Winterburn –

    I will be involved in the preparation of an RDEC claim this year so this gave me some background information

  21. Jeremy Margetson –

    Very thorough

  22. Simon Robson –

    REFRESHER AND CURRENT RATES REFRESHER

  23. Kamel Bouallaga –

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