£180,000 of development spend is worth £27,000, £29,160 or £48,546, depending on tests most companies never run
R and D Tax Relief Calculator
The merged scheme and ERIS on your qualifying spend: the gross credit, the tax on it, the net for profit and loss makers, and the 30 per cent intensity test.
R and D Tax Relief Calculator
The merged scheme worked properly: the 20 per cent credit, the tax on the credit, and the net benefit for profit-makers, loss-makers and the R and D-intensive.
How the merged scheme actually pays
The credit is 20 per cent of qualifying spend, and it is TAXABLE: a profit-maker nets 15 per cent after 25 per cent notional tax, a loss-maker 16.2 per cent with the notional rate capped at 19.
Loss-making companies spending at least 30 per cent of everything on R and D can use ERIS instead: an extra 86 per cent deduction and a 14.5 per cent payable credit, worth up to 26.97p per pound.
The claim needs the Additional Information Form and evidence that survives an enquiry: who did what, which uncertainty, which costs. The R and D Claim Evidence Workbook keeps that trail as you go, which is when it is cheap.
Take the workbook
All three routes in Excel from one spend figure, with the intensity test computed and the evidence sheet alongside.
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