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R&D tax relief specialists

R&D claims built to stand up to HMRC.

We prepare R&D tax relief claims for UK companies and their accountants, and we defend claims HMRC is checking, including claims prepared by others. Every claim is reviewed and signed off by a Chartered Tax Adviser.

We reply the same working day.

Per £100 of qualifying R&D

£15–£27

The range HMRC gives for the merged scheme and ERIS together, depending on your tax position. Source: GOV.UK (opens in a new tab)

  • 30+R&D claims prepared each year
  • HMRC enquiriesNo R&D claim we have prepared has been rejected or reduced after an HMRC enquiry
  • CTAEvery claim reviewed and signed off by a Chartered Tax Adviser
  • Same dayWe reply the same working day

Our advisers are rated 5.0 on Google.

Who we work with

Companies

I run or finance a company that does R&D.

First claim or tenth, we build it from the evidence up, choose the right scheme, and file it with your accountant. You get a claim you can explain to HMRC.

Accountants

I'm an accountant with clients who do R&D.

Refer a client or work with us white-label. We only do R&D tax work, your client stays your client, and we support you if HMRC asks questions.

How it works

From first call to a claim you can defend.

Three packages, Core, Assured and Zero Risk, each quoted on request. Zero Risk includes full defence of the claim if HMRC opens an enquiry.

  1. Scoping call

    A free call to see whether your work looks like R&D for tax purposes, which scheme applies, and whether HMRC needs a claim notification first.

  2. Interviews and evidence

    We talk to the people who did the work, test each project against the DSIT Guidelines, and drop or reshape anything that won't stand up.

  3. Costs and report

    Staff time, subcontractors, consumables, software and cloud costs, apportioned and evidenced, with a full technical report.

  4. Filing

    The additional information form and the claim in your Company Tax Return, coordinated with your accountant.

  5. After filing

    Records you can rely on if HMRC asks questions, and, with our Zero Risk package, full defence of the claim if it does.

The two schemes

Merged scheme or ERIS?

Since 1 April 2024 there are two routes. Most companies take a 20% taxable credit under the merged scheme. Loss-making SMEs that are R&D intensive can choose enhanced R&D intensive support instead. The right choice depends on your losses, your intensity and the PAYE cap.

Swipe to see the whole diagram.

£100 of qualifying R&D costsstaff, subcontractors, consumables, software…Loss-making, and at least 30% R&D intensive?intensity = R&D spend ÷ total relevant expenditureNO · MOST COMPANIESYESMerged scheme: 20% credit£20 expenditure credit (taxable)Less notional tax25% with main-rate profits, otherwise 19%Net benefit £15.00 to £16.20set against Corporation Tax, or paid in cashERIS: extra 86% deduction£186 deducted in totalSurrender the losslower of 186% of costs and the trading lossPayable credit up to £26.9714.5% of the surrendered loss, not taxableor choose themerged scheme
The merged scheme and ERIS, per £100 of qualifying R&D. For accounting periods beginning on or after 1 April 2024, most companies claim a 20% taxable expenditure credit under the merged scheme. Loss-making SMEs that spend at least 30% of their total relevant expenditure on R&D can claim enhanced R&D intensive support (ERIS) instead, or stay with the merged scheme, but not both for the same costs.Figures per £100 of qualifying expenditure, before the PAYE cap. Net merged figures are our arithmetic from the 20% rate and the notional tax rates in CTA 2009 s1042K; £26.97 is 186% × 14.5%. Sources: GOV.UK merged scheme and ERIS guidance; CTA 2009.

HMRC enquiry?

A letter from HMRC about your R&D claim is not the end of the claim.

We defend R&D enquiries on claims we prepared and on claims prepared by others. We reply the same working day, take over the correspondence, and build the technical case with the people who did the work.

Recent enquiry

HMRC raised questions on a building services consultancy's claim. We answered them, and the enquiry closed with the claim standing.

Read the case study →

No R&D claim we have prepared has been rejected or reduced after an HMRC enquiry.

Zero Risk claims come with a full fee refund if HMRC rejects the claim outright after an enquiry. Conditions apply.

For accountants

Refer a client, or work with us white-label.

We only do R&D tax work, so your client stays your client. We pay referral fees to accountants who introduce clients, and we always disclose them to the client.

Since 2000

How R&D relief got here.

  1. 2000

    R&D tax relief introduced for SMEs.

  2. April 2013

    The R&D expenditure credit (RDEC) introduced for large companies.

  3. 8 August 2023

    The additional information form becomes mandatory for every claim.

  4. 1 April 2024

    The merged scheme and ERIS replace the old schemes for new periods.

FAQs

Frequently asked questions

What does R&D Tax Partners do?

We prepare R&D tax relief claims for UK companies and defend them if HMRC asks questions. We also defend R&D enquiries on claims prepared by others, and we work with accountants who refer or white-label claims. We only do R&D tax work. R&D Tax Partners is a trading name of ASWATAX LTD.

Who prepares and signs off our claim?

Our team prepares the claim, working with your competent professionals and your accountant. Every claim is reviewed and signed off by a Chartered Tax Adviser before it is filed. The company remains responsible for its tax return, and the senior internal contact is named on the HMRC forms. We keep the review separate from the preparation.

Which companies do you work with?

UK trading companies chargeable to Corporation Tax that are carrying out projects seeking an advance in science or technology. That ranges from first-time claimants and start-ups to established manufacturers and engineering firms. Companies spending £50k+ a year on R&D can book a time straight away. We will say honestly if the company is not a good fit.

Do you only work with companies that have claimed before?

No. We work with first-time claimants as well as experienced ones. First claims need particular care, because HMRC's figures show first-time claims have been the highest risk, so we put weight on evidence and record-keeping from the start. We tell you honestly if your work is unlikely to qualify. We would rather say so early.

How quickly do you reply to enquiries?

We reply the same working day. If you have a letter from HMRC, tell us the reply date and we triage the case the same working day. Companies spending £50k+ a year on R&D, anyone with an open HMRC enquiry, and accountants can book a time straight away. Urgent letters get priority.

What does no claim reduced after an HMRC enquiry actually mean?

It means that no R&D claim we have prepared has been rejected or reduced after an HMRC enquiry. It is a statement of our record, not a guarantee that HMRC will never ask questions or that a future claim will not be challenged. Zero Risk claims include enquiry defence and a fee refund guarantee on stated conditions.

Will you tell us if our project does not qualify?

Yes. We would rather exclude a project than put the rest of a claim at risk. In one case we reviewed seven proposed projects and excluded two that followed established methods, which strengthened the other five. You will hear from us early if a project is unlikely to meet the definition.

Do you work with our existing accountant?

Yes, and we recommend it. Your accountant stays your accountant and we liaise with them on the financials. We only do R&D tax work, so we work around their role. Accountants can also refer clients to us or white-label our work, and we explain how on our accountants page. Your relationship with them is not affected.

Can you take over a claim another firm started?

Yes. We have taken over claims that had stalled, reviewed the projects afresh, excluded those that were weak and built a claim that can be defended. We also take over enquiries that are already running. Send us what you have and we will tell you plainly where it stands. We do not take over claims we cannot stand behind.

Do you work UK-wide?

Yes. Most of the work is done by video call, phone and email, so it does not matter where in the UK your company is based. We work with UK companies that are chargeable to Corporation Tax and carrying out qualifying R&D. Where a meeting would help, we can arrange it, but most clients never need one.

Is R&D Tax Partners part of a larger firm?

Yes. R&D Tax Partners is a trading name of ASWATAX LTD, a firm of Chartered Tax Advisers. Our advisers are rated 5.0 on Google. On R&D specifically, we prepare 30+ R&D claims each year, and every claim is reviewed and signed off by a Chartered Tax Adviser.

How do you keep claims compliant with HMRC's current approach?

We test every project against the Government's guidelines on the meaning of R&D, check each cost against HMRC's published rules, and keep up with changes to the law and guidance, including the notification and additional information form requirements. We review our approach when the rules change, such as after a Budget.

What do you need from us for a first conversation?

Very little: what the company does, what it has been working on, a rough idea of annual R&D spend, whether it has claimed before and the date on any HMRC letter. You do not need documents. We ask for the detail after we have spoken. We will tell you if we need anything more.

Do you help if HMRC is already asking questions?

Yes. We defend R&D enquiries, whether on claims we prepared or on claims prepared by others. Send us the letter and the reply date and we triage the same working day. We then review the claim, handle the responses and prepare your people for any meeting. You stay informed at each step.

How long does a typical claim take to prepare?

It depends on the company's records, the number of projects and how quickly information is provided, so we do not promise a standard time. After the free scoping call, we give you a timetable. Claims are subject to a time limit, so start well before it, and use our claim time-limit checker.

Are you named as the agent on our claim?

Yes, where we advise on or file the claim. HMRC requires every agent involved to be named on the claim notification and on the additional information form, and we are named like any other. Being open about who is acting is a basic requirement. That includes any white-label arrangement with an accountant.

What happens after I book a call?

We speak to you, ask about the company and its work, and tell you honestly whether it looks likely to qualify. If we can help, we recommend a package and quote on request. There is no obligation. Afterwards we send a short note of what was discussed and the next steps.

Do you handle Patent Box as well as R&D?

We can help you consider Patent Box alongside R&D, because the two reliefs can interact for companies with qualifying intellectual property. Our related reliefs section covers it. R&D remains our main focus, and we will tell you if another relief is worth looking at. Patent Box is a separate relief with its own conditions.

Patent Box can tax profits from patented inventions at a lower effective rate. We check how it fits with your R&D claim.

Talk to an R&D tax specialist.

A confidential first conversation about your claim or your HMRC enquiry. We reply the same working day.

Or write to taxadvisory@aswatax.co.uk

Chartered Tax Adviser
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