RDClaim
UK Merged RDEC Scheme — Updated January 2026

Find out if your business qualifies
for R&D tax relief

Answer 7 questions. Get your eligibility likelihood, estimated claim value, and audit risk rating — free, in under 2 minutes.

1

Answer 7 questions

About your sector, team size, and the nature of your development work

2

Get your result instantly

Three personalised outputs — no waiting, no registration

73% eligible £38k claim Med risk
3

Connect with a specialist

Free assessment — no fee unless your claim succeeds

Check my eligibility — it's free No registration  ·  No obligation  ·  2 minutes
£7.5bn Claimed in UK annually
15–27% Effective relief rate
2 min To complete the grader
Free No fee unless you claim
R&D Eligibility & Risk Grader

Your personalised eligibility assessment

Step 1
of 7
What sector does your business operate in?
Qualifying activities and typical claim values vary significantly by sector.
Step 2
of 7
What is your approximate annual turnover?
This determines scheme eligibility and helps estimate claim value ranges.
Step 3
of 7
How many people work on technical or product development?
Include developers, engineers, scientists, and technical leads — full or part time.
Step 4
of 7
What percentage of their time is spent on development work?
Think building, testing, iterating — not general operations or maintenance.
40%
0%100%
Step 5
of 7
Does your work involve solving problems where the solution isn't obvious — even to an expert?
HMRC calls this "technological uncertainty" — pushing boundaries, not applying known techniques.
Step 6
of 7
Have you previously made an R&D tax relief claim?
This helps us understand your position under the current Merged Scheme rules.
Step 7
of 7
Do you currently work with a specialist R&D tax adviser?
One of the strongest audit risk indicators. Claims without specialist support carry significantly higher error rates.
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Rates verified against GOV.UK guidance Last updated 8 January 2026

What the Merged RDEC Scheme means for your business

The rules changed significantly in April 2024. The old SME scheme and large-company RDEC scheme were replaced by a single Merged Scheme — and most content online still reflects the old rules.

Here is what the current system looks like for accounting periods starting from 1 April 2024:

Your situationSchemeEffective relief
Most companies — profit-making or modest lossesMerged RDEC15–16.2% of qualifying spend
Loss-making SME spending 30%+ on R&DERISUp to 27% of qualifying spend
Rates confirmed per GOV.UK — last updated 8 January 2026

What counts as qualifying R&D?

The central test is technological uncertainty — your project must resolve a scientific or technological uncertainty that a competent professional could not easily resolve. This applies across almost every sector.

Why most eligible businesses never claim

Tens of thousands of qualifying UK businesses never make a claim. A specialist typically identifies far more qualifying expenditure than a business owner would alone, and their fee is usually paid from the claim itself.

HMRC compliance in 2026

HMRC has significantly increased scrutiny since 2022. Our grader measures your audit risk so you understand where you stand before taking any action.

A free assessment with no financial risk

The specialist firms we connect you with operate on a no-win-no-fee basis. If your claim is unsuccessful, you pay nothing. If it succeeds, their fee is taken from the recovered amount.

The free assessment takes around 15 minutes and gives you a definitive answer on whether your business qualifies.

Business professional reviewing R&D tax documents