Research & Development FAQs
Which R&D scheme should I use for my company’s R&D tax relief claim?
The basic eligibility criteria for making a claim are:
Additional eligibility criteria apply to the two different R&D tax relief schemes. These schemes initially sort companies by size of staff and bank balance:
If your company is over both the £86m gross assets and £100m turnover ceilings, you will need to use the RDEC scheme, even if you have less than 500 employees.
As an SME, there are certain times when you are obliged to use the RDEC scheme. This can be because you have secured particular grants, or you are working on R&D projects as a subcontractor.