Research and development tax relief (6 figures)
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.
By scheme
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| schemeSME enhanced deduction | 86% | 86 to 86% | 1 |
| schemePAYE cap fixed amount | 20,000GBP | 20,000 to 20,000GBP | 1 |
| schemeadditional information form, share of qualifying costs described | 50% | 50 to 50% | 1 |
| schemeSME payable credit | 10% | 10 to 10% | 1 |
| schemeenhanced R&D intensive support payable credit | 14.5% | 14.5 to 14.5% | 1 |
| schemeresearch and development expenditure credit | 20% | 20 to 20% | 1 |
| schememerged R&D expenditure credit | 20% | 20 to 20% | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| GOV.UK R&D tax relief for SMEs | 20,000GBP | PAYE cap fixed amount | 2026-10-16 |
| GOV.UK R&D tax relief for SMEs | 86% | SME enhanced deduction | 2026-10-16 |
| GOV.UK Submit detailed information before you claim R&D tax relief | 50% | additional information form, share of qualifying costs described | 2026-10-17 |
| HMRC R&D statistics: background information and quality report | 20% | research and development expenditure credit | 2026-10-17 |
| HMRC R&D statistics: background information and quality report | 20% | merged R&D expenditure credit | 2026-10-17 |
| HMRC R&D statistics: background information and quality report | 14.5% | enhanced R&D intensive support payable credit | 2026-10-17 |
| HMRC R&D statistics: background information and quality report | 10% | SME payable credit | 2026-10-17 |
The sentence each figure was read from (7)
- GOV.UK R&D tax relief for SMEs, read 2026-10-16:
The PAYE cap amount is £20,000 plus 300% of the company’s relevant PAYE and National Insurance contributions liabilities.
- GOV.UK R&D tax relief for SMEs, read 2026-10-16:
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
- GOV.UK Submit detailed information before you claim R&D tax relief, read 2026-10-17:
SME projects accounting for at least 50% of the total qualifying costs for SME relief, with a minimum of 3 projects described
- HMRC R&D statistics: background information and quality report, read 2026-10-17:
A further increase of the RDEC rate, to 20%, was announced in the 2022 Autumn Statement.
- HMRC R&D statistics: background information and quality report, read 2026-10-17:
The merged scheme provides a taxable expenditure credit at a rate of 20%, similar to the RDEC scheme.
- HMRC R&D statistics: background information and quality report, read 2026-10-17:
Further changes were announced in the Spring 2023 fiscal event which maintained the 14.5% credit rate for certain companies.
- HMRC R&D statistics: background information and quality report, read 2026-10-17:
The enhancement rate has now been decreased to 86% and the credit rate to 10%.
Read in full, publishes no figure
8 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- GOV.UK Corporation Tax: Research and Development tax relief, read 2026-10-03: read in full and no accepted figure on the page
- GOV.UK Tell HMRC you plan to claim R&D tax relief (claim notification), read 2026-10-03: read in full and no accepted figure on the page
- GOV.UK Guidelines on the meaning of R&D for tax purposes, read 2026-10-10: read in full and no accepted figure on the page
- HMRC CIRD80000: R&D tax relief manual, read 2026-09-12: read in full and no accepted figure on the page
- HMRC CIRD81450: qualifying expenditure, read 2026-09-12: read in full and no accepted figure on the page
- HMRC R&D tax credits and Patent Box statistics collection, read 2026-10-03: read in full and no accepted figure on the page
- HMRC R&D Tax Credits Statistics (release), read 2026-10-11: read in full and no accepted figure on the page
- HMRC: number of claims for the R&D tax credit, read 2026-10-10: read in full and no accepted figure on the page
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.
11 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (11)
- GOV.UK R&D tax relief for SMEs(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Corporation Tax: Research and Development tax relief(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Tell HMRC you plan to claim R&D tax relief (claim notification)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Submit detailed information before you claim R&D tax relief(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Guidelines on the meaning of R&D for tax purposes(the publisher's own terms; quoted for reporting and comment)
- HMRC CIRD80000: R&D tax relief manual(the publisher's own terms; quoted for reporting and comment)
- HMRC CIRD81450: qualifying expenditure(the publisher's own terms; quoted for reporting and comment)
- HMRC R&D tax credits and Patent Box statistics collection(the publisher's own terms; quoted for reporting and comment)
- HMRC R&D Tax Credits Statistics (release)(the publisher's own terms; quoted for reporting and comment)
- HMRC R&D statistics: background information and quality report(the publisher's own terms; quoted for reporting and comment)
- HMRC: number of claims for the R&D tax credit(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
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.
Cite as: "Corp Tax Calculator UK R&D Relief and Claims", updated 2026-10-18, https://corptaxcalculator.co.uk/datasets/uk-rd-relief-and-claims/.
Download the CSV (7 rows, computed 2026-10-18)