2 articles tagged with r d Tax Relief.
The R&D merged scheme replaced SME R&D and RDEC from April 2024. RDEC rate is 20% (net 15%), ERIS gives loss-making R&D-intensive SMEs 27% net benefit. What qualifies and how to claim.
How UK SME R&D tax relief works in 2026 -- the PAYE cap calculation, merged scheme, qualifying costs, and the Additional Information Form required for all claims.