Why HMRC's New R&D Rules Matter for Business Owners - Preparing for change: The new merged scheme

The UK’s R&D tax relief scheme remains a vital source of financial support for SMEs investing in innovation. It enables business owners to maximise returns on money already spent tackling scientific and technological challenges.

For accounting periods which started on or after 1 April 2024 the new merged scheme replaces the previous SME and RDEC schemes for most small and medium-sized enterprises. Under the new rules:

Eligible SMEs can claim a taxable credit of 20% on qualifying R&D expenditure.
This credit can reduce corporation tax or be paid out if the company is loss-making.
R&D-intensive, loss-making SMEs may qualify for an enhanced repayable credit of up to 27%

This eBook focuses on some of the key changes that demand attention today.

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Date: 1.8.2018

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