Changes to R&D Tax Relief in 2025 – Here’s What You Need to Know
Your guide to the main R&D Tax changes impacting your company this year.
GrantTree's R&D Tax Hub
Explore our comprehensive library of R&D Tax insights prepared by our experts.
Your R&D Tax Questions Answered
R&D Tax Relief is a generous government scheme rewarding UK businesses for investing in innovation.
However, like any piece of tax legislation, the scheme is filled with complexities, edge cases and nuance, which make preparing a compliant claim both difficult and time-consuming.
The process of claiming has been made even more arduous by the arrival of sweeping reforms, which have created enormous uncertainty.
To help you access the relief you’re entitled to, GrantTree has published a plethora of resources – articles, guides and webinars – packed with our R&D Tax Relief team’s expert insights developed over the last 15 years.
Wondering whether to start? Head across the page to our complete guide to the R&D Tax Relief scheme.
R&D Tax Relief: What is it? Can I claim?
Everything you ever wanted to know about the scheme, including what it is, which companies are eligible, and how much funding is available.
The Four R&D Tax Regimes Explained
As part of its reforms, the government has introduced two new R&D Tax regimes. This means that, for the time being, you may need to apply for any of four separate schemes, depending on what period you’re claiming for. The following guides explain who is eligible and how to claim for each one.
The Merged R&D Expenditure Credit (RDEC)
Impacting accounting periods starting on or after 1 April 2024.
Enhanced R&D Intensive Support (ERIS)
Impacting qualifying costs incurred on or after 1 April 2023.
The Original R&D Expenditure Credit (RDEC) Scheme
Impacting accounting periods starting before 1 April 2024.
The Original SME R&D Tax Relief Scheme
Impacting accounting periods starting before 1 April 2024.
Fundamentals of the Scheme
Below, you’ll find a series of detailed articles explaining various elements of the R&D Tax Relief scheme. If you have any questions, or would like more information, just get in touch.
- Which Costs Can I Claim For?
- R&D Tax Credits PAYE Cap: Everything You Need to Know
- What is R&D Enhancement?
- Should You Surrender Your Losses from R&D Tax Relief?
- How Outside Investment Impacts Your R&D Tax Credits Claim
- Grants and R&D Tax Credits: Can I Claim Both?
- Can I Claim Travel and Subsistence Costs?
- How to Complete the Additional Information Form
- Claim Notification Form for R&D Tax Relief Explained
- SME R&D Tax Relief or RDEC – Which one should I apply to?
- Are you an SME or a Large Company?
- Should I Claim With a Specialist?
- Should You Shorten Your Financial Year?
- 8 Insider Tips for Maximising Your Claim
Get Up To Speed on the 2025 R&D Tax Changes
The R&D Tax Relief scheme is undergoing enormous change, with major ramifications for future claims. Find out what changes are taking effect and how they will impact your business in 2025 with GrantTree’s comprehensive guide.
Latest Insights
Check out the latest articles from GrantTree’s R&D Tax Relief team
R&D Tax Relief on Subcontractors – The New Rules Explained
Looking to claim R&D Tax Relief on subcontracted R&D? Read this before you file.
New Restrictions on Overseas R&D Costs
Most payments for overseas contractors and externally provided workers no longer qualify for R&D Tax Relief.
Enhanced R&D Intensive Support (ERIS): Everything You Need to Know
The key things you need to know about Enhanced R&D intensive support, offering government funding to innovative, unprofitable SMEs.
Interactive R&D Tax Tools
Understand if you’re eligible for R&D Tax Relief and get an immediate estimate of your claim size with GrantTree’s tools.
Eligibility Quiz
Are you eligible for R&D Tax Relief? Get an initial assessment in just 60 seconds with our eligibility quiz.
R&D Tax Calculator
Get an immediate estimate of your future R&D Tax windfall with our free claim-size calculator.
Case Studies
Read how we helped some of the UK’s leading innovators secure substantial funding from the R&D Tax Relief scheme.
Aisle 3 Case Study
GrantTree helped AI innovator aisle 3 secure more than £200,000 in R&D Tax Credits and £100,000 through our R&D Advance Funding.
PPSGB Case Study
International safety equipment manufacturer PPS Global Protection approached GrantTree to prepare its first-ever R&D Tax Credits claim.
Ming Foods Case Study
With GrantTree's support, Ming Foods secured an £125,000 tax credit for its new cooling system and gluten-free food product.
Tumblebug Case Study
Agtech and life sciences innovator Tumblebug upgraded its R&D Tax support with GrantTree's in-house tech experts.
Speak to GrantTree
Looking to speak to GrantTree about your upcoming R&D Tax Relief claim? Just fill out the form below and one of our team will be right with you.
