Answer five questions to see a tailored estimate for the merged scheme:
You will receive a range for effective rate and a cash impact forecast. For a full result and a risk review, book a free call with a specialist.
Answer five questions to see a tailored estimate for the merged scheme:
You will receive a range for effective rate and a cash impact forecast. For a full result and a risk review, book a free call with a specialist.
| Area | Pre-April 2024 (SME/RDEC) | Merged R&D Scheme | |
| Route | Two main routes (SME and RDEC) | Single merged framework | |
| Presentation | SME below the line, RDEC above the line | Above the line for all | |
| Taxability | SME relief reduced CT, RDEC taxable | Credit is taxable | |
| EPWs | Different allowances by route | Unified rules, tighter categorisation | |
| Subcontracting | Mixed treatment | UK subcontracting prioritised | |
| PAYE/NIC Cap | Varied by route | Single approach, still binding | |
| Evidence | Route-specific nuance | Consistent HMRC expectation on evidence and narratives |
Unsure which rules hit your claim the hardest? Book a 15-minute eligibility call
Compliant claims show a clear thread from technical uncertainty to cost lines. We build an evidence pack that covers:
FAQs
UK specialists in HMRC-compliant claims for companies across England, Scotland, Wales and Northern Ireland.
Start my eligibility check | Book a 25-minute consult
From 1 April 2024 the UK introduced a Merged R&D Scheme that brings the previous SME and RDEC routes into a single framework. The credit is recorded above the line and is taxable, which affects both your P&L and cash. Rules for externally provided workers (EPWs), UK subcontracting, and the PAYE/NIC cap can shift your eligible cost base significantly.
Bottom line: many finance teams are mis-estimating their benefit by 10 to 30 percent. We model both cash and P&L impact so you can plan with confidence before you submit.
You may qualify if your company:
If your company meets the intensive criteria, you may also access Enhanced R&D Intensive Support. Our team will confirm eligibility and the best route for your claim.
