Estimate your R&D tax relief for 2026/27 (Merged Scheme)
The merged scheme (FA 2024) replaced the SME and RDEC schemes for accounting periods beginning on or after 1 April 2024. Periods straddling that date are split proportionately — this calculator covers whole periods only.
Loss-making R&D-intensive SMEs can surrender losses for a payable credit of 14.5% of qualifying R&D spend under the merged scheme.
Estimates based on 2026/27 merged scheme rates. Actual benefit depends on qualifying costs, subcontractor costs, and apportionment. Contact Apex Accountants for a detailed R&D claim assessment.