# 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.

Corp Tax Calculator · https://corptaxcalculator.co.uk/datasets/uk-rd-relief-and-claims/ · computed 2026-10-18

**Range of the published figures:** 10 to 86 % (range 10 to 86 %; 6 published figures; 3 of 11 sources read publish one).

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 |
|---|---|---|---|
| scheme SME enhanced deduction | 86 % | 86 to 86 % | 1 |
| scheme PAYE cap fixed amount | 20,000 GBP | 20,000 to 20,000 GBP | 1 |
| scheme additional information form, share of qualifying costs described | 50 % | 50 to 50 % | 1 |
| scheme SME payable credit | 10 % | 10 to 10 % | 1 |
| scheme enhanced R&D intensive support payable credit | 14.5 % | 14.5 to 14.5 % | 1 |
| scheme research and development expenditure credit | 20 % | 20 to 20 % | 1 |
| scheme merged R&D expenditure credit | 20 % | 20 to 20 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [GOV.UK R&D tax relief for SMEs](https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises) | 20,000 GBP | PAYE cap fixed amount | 2026-10-16 |
| [GOV.UK R&D tax relief for SMEs](https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises) | 86 % | SME enhanced deduction | 2026-10-16 |
| [GOV.UK Submit detailed information before you claim R&D tax relief](https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief) | 50 % | additional information form, share of qualifying costs described | 2026-10-17 |
| [HMRC R&D statistics: background information and quality report](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) | 20 % | research and development expenditure credit | 2026-10-17 |
| [HMRC R&D statistics: background information and quality report](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) | 20 % | merged R&D expenditure credit | 2026-10-17 |
| [HMRC R&D statistics: background information and quality report](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) | 14.5 % | enhanced R&D intensive support payable credit | 2026-10-17 |
| [HMRC R&D statistics: background information and quality report](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) | 10 % | SME payable credit | 2026-10-17 |

## The sentence each figure was read from (7)

- [GOV.UK R&D tax relief for SMEs](https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises), 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](https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises), 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](https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-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](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), 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](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), 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](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), 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](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), 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

- [GOV.UK Corporation Tax: Research and Development tax relief](https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-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)](https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief), 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](https://www.gov.uk/government/publications/guidelines-on-the-meaning-of-research-and-development-for-tax-purposes), read 2026-10-10: read in full and no accepted figure on the page
- [HMRC CIRD80000: R&D tax relief manual](https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird80000), read 2026-09-12: read in full and no accepted figure on the page
- [HMRC CIRD81450: qualifying expenditure](https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81450), read 2026-09-12: read in full and no accepted figure on the page
- [HMRC R&D tax credits and Patent Box statistics collection](https://www.gov.uk/government/collections/corporate-tax-research-and-development-tax-credits), read 2026-10-03: read in full and no accepted figure on the page
- [HMRC R&D Tax Credits Statistics (release)](https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit/research-and-development-tax-credits-statistics-september-2024), read 2026-10-11: read in full and no accepted figure on the page
- [HMRC: number of claims for the R&D tax credit](https://www.gov.uk/government/statistics/number-of-claims-for-the-research-and-development-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.

## Sources

- [GOV.UK R&D tax relief for SMEs](https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Corporation Tax: Research and Development tax relief](https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-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)](https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Submit detailed information before you claim R&D tax relief](https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Guidelines on the meaning of R&D for tax purposes](https://www.gov.uk/government/publications/guidelines-on-the-meaning-of-research-and-development-for-tax-purposes) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CIRD80000: R&D tax relief manual](https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird80000) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CIRD81450: qualifying expenditure](https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81450) (the publisher's own terms; quoted for reporting and comment)
- [HMRC R&D tax credits and Patent Box statistics collection](https://www.gov.uk/government/collections/corporate-tax-research-and-development-tax-credits) (the publisher's own terms; quoted for reporting and comment)
- [HMRC R&D Tax Credits Statistics (release)](https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit/research-and-development-tax-credits-statistics-september-2024) (the publisher's own terms; quoted for reporting and comment)
- [HMRC R&D statistics: background information and quality report](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) (the publisher's own terms; quoted for reporting and comment)
- [HMRC: number of claims for the R&D tax credit](https://www.gov.uk/government/statistics/number-of-claims-for-the-research-and-development-tax-credit) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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