{ "name": "Corp Tax Calculator UK R&D Relief and Claims", "title": "UK R&D Relief and Claims", "url": "https://corptaxcalculator.co.uk/datasets/uk-rd-relief-and-claims/", "csv": "https://corptaxcalculator.co.uk/datasets/uk-rd-relief-and-claims.csv", "markdown": "https://corptaxcalculator.co.uk/datasets/uk-rd-relief-and-claims/index.md", "computed_at": "2026-10-18", "license": "https://corptaxcalculator.co.uk/terms", "headline": "The UK R&D Relief and Claims carries 6 published figures read from 3 sources' own pages, from 10 to 86 percent, read 17 October 2026.", "quotes": [ "The UK R&D Relief and Claims carries 6 published figures read from 3 sources' own pages, from 10 to 86 percent, read 17 October 2026.", "3 of the 11 named sources read in full publish a figure; 8 publish none, read 17 October 2026.", "UK R&D Relief and Claims, scheme SME enhanced deduction: median 86 percent across 1 source, read 17 October 2026.", "UK R&D Relief and Claims, scheme PAYE cap fixed amount: median 20,000 GBP across 1 source, read 17 October 2026.", "UK R&D Relief and Claims, scheme additional information form, share of qualifying costs described: median 50 percent across 1 source, read 17 October 2026.", "UK R&D Relief and Claims, scheme SME payable credit: median 10 percent across 1 source, read 17 October 2026.", "UK R&D Relief and Claims, scheme enhanced R&D intensive support payable credit: median 14.50 percent across 1 source, read 17 October 2026.", "UK R&D Relief and Claims, scheme research and development expenditure credit: median 20 percent across 1 source, read 17 October 2026.", "UK R&D Relief and Claims, scheme merged R&D expenditure credit: median 20 percent across 1 source, read 17 October 2026." ], "citation": "\"Corp Tax Calculator UK R&D Relief and Claims\", updated 2026-10-18, https://corptaxcalculator.co.uk/datasets/uk-rd-relief-and-claims/.", "changed_since": null, "national": { "unit": "%", "n": 6, "median": 20, "min": 10, "max": 86, "p25": 13.375, "p75": 59, "mean": 33.4167, "units": { "%": 6, "GBP": 1 }, "published_sources": 3, "named_sources": 11, "read_sources": 11, "not_published": 8, "published_share": 0.273 }, "by_axis": { "scheme": { "SME enhanced deduction": { "%": { "n": 1, "median": 86, "min": 86, "max": 86, "p25": 86, "p75": 86, "mean": 86 } }, "PAYE cap fixed amount": { "GBP": { "n": 1, "median": 20000, "min": 20000, "max": 20000, "p25": 20000, "p75": 20000, "mean": 20000 } }, "additional information form, share of qualifying costs described": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "SME payable credit": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "enhanced R&D intensive support payable credit": { "%": { "n": 1, "median": 14.5, "min": 14.5, "max": 14.5, "p25": 14.5, "p75": 14.5, "mean": 14.5 } }, "research and development expenditure credit": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "merged R&D expenditure credit": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } } } }, "rows": [ { "source": "GOV.UK R&D tax relief for SMEs", "url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises", "figure": "86%", "value": 86, "unit": "%", "vat": null, "axis": { "scheme": "SME enhanced deduction" }, "retrieved_at": "2026-10-16", "quote": "deduct an extra 86% of your qualifying costs from your trading profit for tax purposes, as well as the normal 100% deduction, to make a total of 186% deduction", "source_class": "primary-government", "text_sha256": "abfa969cd7e16a1527a7db51d5a0f7be928d1abd7e0893f257b283be673d533c" }, { "source": "GOV.UK R&D tax relief for SMEs", "url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises", "figure": "£20,000 ", "value": 20000, "unit": "GBP", "vat": null, "axis": { "scheme": "PAYE cap fixed amount" }, "retrieved_at": "2026-10-16", "quote": "The PAYE cap amount is £20,000 plus 300% of the company’s relevant PAYE and National Insurance contributions liabilities.", "source_class": "primary-government", "text_sha256": "abfa969cd7e16a1527a7db51d5a0f7be928d1abd7e0893f257b283be673d533c" }, { "source": "GOV.UK Submit detailed information before you claim R&D tax relief", "url": "https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "scheme": "additional information form, share of qualifying costs described" }, "retrieved_at": "2026-10-17", "quote": "SME projects accounting for at least 50% of the total qualifying costs for SME relief, with a minimum of 3 projects described", "source_class": "primary-government", "text_sha256": "a67c7687836ded6e8d347ce5be3a1153556e17f1df8dd57919429d80cff6534a" }, { "source": "HMRC R&D statistics: background information and quality report", "url": "https://www.gov.uk/government/statistics/background-information-and-quality-report-research-and-development-tax-credits/background-information-and-quality-report-research-and-development-tax-credits", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "scheme": "SME payable credit" }, "retrieved_at": "2026-10-17", "quote": "The enhancement rate has now been decreased to 86% and the credit rate to 10%.", "source_class": "primary-government", "text_sha256": "731ad72e7d89e39d96c0cc6c2c61367bc560f19e23fde2ca466efda65735d383" }, { "source": "HMRC R&D statistics: background information and quality report", "url": "https://www.gov.uk/government/statistics/background-information-and-quality-report-research-and-development-tax-credits/background-information-and-quality-report-research-and-development-tax-credits", "figure": "14.5%", "value": 14.5, "unit": "%", "vat": null, "axis": { "scheme": "enhanced R&D intensive support payable credit" }, "retrieved_at": "2026-10-17", "quote": "Further changes were announced in the Spring 2023 fiscal event which maintained the 14.5% credit rate for certain companies.", "source_class": "primary-government", "text_sha256": "731ad72e7d89e39d96c0cc6c2c61367bc560f19e23fde2ca466efda65735d383" }, { "source": "HMRC R&D statistics: background information and quality report", "url": "https://www.gov.uk/government/statistics/background-information-and-quality-report-research-and-development-tax-credits/background-information-and-quality-report-research-and-development-tax-credits", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "scheme": "research and development expenditure credit" }, "retrieved_at": "2026-10-17", "quote": "A further increase of the RDEC rate, to 20%, was announced in the 2022 Autumn Statement.", "source_class": "primary-government", "text_sha256": "731ad72e7d89e39d96c0cc6c2c61367bc560f19e23fde2ca466efda65735d383" }, { "source": "HMRC R&D statistics: background information and quality report", "url": "https://www.gov.uk/government/statistics/background-information-and-quality-report-research-and-development-tax-credits/background-information-and-quality-report-research-and-development-tax-credits", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "scheme": "merged R&D expenditure credit" }, "retrieved_at": "2026-10-17", "quote": "The merged scheme provides a taxable expenditure credit at a rate of 20%, similar to the RDEC scheme.", "source_class": "primary-government", "text_sha256": "731ad72e7d89e39d96c0cc6c2c61367bc560f19e23fde2ca466efda65735d383" } ], "not_published": [ { "source": "GOV.UK Corporation Tax: Research and Development tax relief", "url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Tell HMRC you plan to claim R&D tax relief (claim notification)", "url": "https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Guidelines on the meaning of R&D for tax purposes", "url": "https://www.gov.uk/government/publications/guidelines-on-the-meaning-of-research-and-development-for-tax-purposes", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC CIRD80000: R&D tax relief manual", "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird80000", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC CIRD81450: qualifying expenditure", "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81450", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC R&D tax credits and Patent Box statistics collection", "url": "https://www.gov.uk/government/collections/corporate-tax-research-and-development-tax-credits", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC R&D Tax Credits Statistics (release)", "url": "https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit/research-and-development-tax-credits-statistics-september-2024", "retrieved_at": "2026-10-11", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC: number of claims for the R&D tax credit", "url": "https://www.gov.uk/government/statistics/number-of-claims-for-the-research-and-development-tax-credit", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises", "label": "GOV.UK R&D tax relief for SMEs", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief", "label": "GOV.UK Corporation Tax: Research and Development tax relief", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief", "label": "GOV.UK Tell HMRC you plan to claim R&D tax relief (claim notification)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief", "label": "GOV.UK Submit detailed information before you claim R&D tax relief", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/guidelines-on-the-meaning-of-research-and-development-for-tax-purposes", "label": "GOV.UK Guidelines on the meaning of R&D for tax purposes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird80000", "label": "HMRC CIRD80000: R&D tax relief manual", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81450", "label": "HMRC CIRD81450: qualifying expenditure", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/corporate-tax-research-and-development-tax-credits", "label": "HMRC R&D tax credits and Patent Box statistics collection", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit/research-and-development-tax-credits-statistics-september-2024", "label": "HMRC R&D Tax Credits Statistics (release)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/statistics/background-information-and-quality-report-research-and-development-tax-credits/background-information-and-quality-report-research-and-development-tax-credits", "label": "HMRC R&D statistics: background information and quality report", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/statistics/number-of-claims-for-the-research-and-development-tax-credit", "label": "HMRC: number of claims for the R&D tax credit", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 11 named sources that could be read published a usable figure; 8 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 6 figures, never sentences; 11 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the rate table per scheme and accounting period - the merged R&D expenditure credit, enhanced R&D intensive support, and the pre-merger SME enhancement and payable-credit rates - joined to HMRC's own accredited statistics: claims and amounts by scheme, company size, sector and region, year by year. The derivation is the JOIN nobody publishes: the cash value of a claim at each rate against the measured population claiming it, so a page can show both the rate cut and the claim collapse that followed it, and what a claim of a given size is worth under each regime.", "embed": "

10 to 86 percent

6 published figures, UK R&D Relief and Claims, across 3 sources, read 17 October 2026

Source: Corp Tax Calculator UK R&D Relief and Claims
" }