Research And Development (R&D)

Comprehensive R&D Services For UK Businesses

Research and Development (R&D) is the driving force behind innovation; it powers innovation by helping businesses take advantage of new opportunities and operate more efficiently. The UK government recognises the importance of R&D by offering generous tax credits to encourage investment in this area. At Apex Accountants, we provide comprehensive R&D services designed to help businesses make the most of their tax relief claims. Our dedicated research and development tax consultants manage the entire process from start to finish—ensuring claims are accurate, maximised, and fully compliant with HMRC requirements.

With nearly two decades of experience, we’ve helped businesses across multiple sectors recover significant tax savings that fuel further innovation and growth. Whether you’re a start-up or an established company, we know how to structure claims that deliver measurable financial benefits.

Our Journey So Far

For around 20 years, Apex Accountants has supported UK businesses through every HMRC change in R&D tax relief. From the early SME scheme to the current merged framework, we have helped clients adapt, claim with confidence, and grow stronger.

  • 2004–2010 – Guided startups and SMEs through the early years of R&D tax relief.
  • 2011–2019 – Expanded services to include larger companies under the RDEC scheme.
  • 2020–2023 – Supported hundreds of businesses through Brexit changes and new HMRC compliance checks.
  • 2024 onwards – Helping clients transition smoothly into the merged scheme and ERIS support.

This journey reflects our growth from a small advisory firm into a trusted partner for businesses nationwide. Our experience means we know how to turn complex tax rules into clear financial wins.

What Are R&D Tax Credits in the UK?

In the UK, R&D tax credits are government incentives that support companies investing in research and development. Loss-making businesses can receive a cash credit, while profitable companies can reduce their corporation tax bill. Contrary to popular belief, these credits are not limited to high-tech or scientific industries. Any business tackling scientific or technological challenges with uncertain outcomes could qualify.

R&D tax credits put money back into your business, giving you the capital to innovate, grow, and stay competitive. Many firms miss out simply because they do not realise they qualify. At Apex Accountants, our R&D tax advisors, make the process simple, from identifying eligible projects to preparing a fully compliant claim.

This is not just about reducing tax; it is about creating a stronger financial base for your next stage of growth.

How do you qualify for research and development tax credits?

Identifying a Project 

Projects that involve creating something new, improving existing products or processes, or replicating an existing solution where significant technical challenges are faced may qualify for R&D tax credits. If your company has undertaken a project in any of these areas, it could be eligible to claim valuable tax relief.

Overcoming Challenges 

The R&D work must address technical or scientific challenges where the solution wasn’t immediately obvious to a competent professional in the field. Routine improvements or challenges in areas such as marketing or HR do not qualify. 

At Apex Accountants, we help businesses like yours turn innovative projects into financial gain. Our specialists assess your eligibility, prepare your claim, and secure the relief you deserve—without disrupting your day-to-day work.

Could Your Business Claim R&D Tax Credits UK?

Many UK businesses don’t realise that their everyday problem-solving could qualify for R&D tax relief. Your company may be eligible for a cash benefit or tax reduction if it has developed new tools, processes, or technologies and pays corporation tax.

Regardless of your financial performance, you may still qualify for relief. Without interfering with your company’s activities, our research and development tax consultants will assess your eligibility, prepare compliance claims, and help you get your R&D tax credits.

How R&D Tax Relief Benefits Businesses of All Sizes

  • Start-ups and SMEs: Relief can provide vital cash injections, giving smaller companies the funds to hire talent, scale operations, and invest in further innovation.
  • Mid-sized companies: By reducing corporation tax, R&D credits free up capital for expansion, new product launches, and infrastructure investment.
  • Large enterprises: For established firms, claims often run into six or seven figures—significantly boosting cash flow and supporting long-term R&D strategies.

Apex Accountants tailors its approach to your business size, making sure the claim delivers real financial impact, whether you’re a growing SME or a national leader.

Sectors Eligible for R&D Tax Credits UK

A useful incentive – R&D tax relief in the UK – is available to companies in many different sectors. However, other sectors tend to submit significantly more claims due to their inherent focus on innovation and technological development. Here is a list of some of the major industries that typically benefit from R&D tax credits: 

1. Manufacturing 

The manufacturing sector accounts for approximately £770 million in yearly claims for R&D tax credits. Typical qualifying activities include: 

  • Using computer-aided design (CAD) for product development
  • Making timely enhancements to meet regulatory requirements 
  • Modelling streamlined innovations in production techniques 

Our experts have guided manufacturers in claiming relief for redesigning machinery components and adopting cleaner, more efficient production methods.

2. Information and Communication 

Information and communication has become a key contributor to claims for R&D tax credits, with over 5,165 claims and a total of £385 million. Important qualifying tasks in the industry include:

  • Creating new IT solutions or software. 
  • Driving innovation in security and data management. 
  • Making advancements in communication technologies 

Apex Accountants has helped IT firms recover costs for developing cybersecurity platforms and building new data-driven communication tools.

3. Healthcare 

The healthcare industry is a top candidate for R&D tax relief given its main emphasis on enhancing treatments and medical technologies. Other qualifying activities in the medical field might entail: 

  • Creating new medical tools or drugs 
  • Running experiments and evaluating novel therapeutic approaches 
  • Implementing software solutions for healthcare management

We have supported healthcare providers in securing relief for projects ranging from diagnostic software to clinical trials for new medical devices.

4. Software Development 

Driven by a never-ending quest for novelty and invention, the software sector generates major R&D activity. Qualifying projects related to the software industry consist of: 

  • Designing innovative platforms or software applications 
  • Improving current program capacity 
  • Creating analytical and data processing algorithms  

Apex Accountants has worked with software companies to claim credits for developing bespoke applications and enhancing machine-learning algorithms for commercial use.

5. Oil and Gas 

To explore and enhance its areas of expansion, the oil and gas industry spends significantly on R&D. Refining extraction processes and exploring alternative energy sources are just two examples of these improvements. Qualifying activities within the sector include: 

  • Researching alternative energy sources 
  • Developing new drilling techniques 
  • Enhancing environmental safety measures 

We have managed claims for oil and gas businesses introducing advanced drilling methods and investing in renewable energy projects.

6. Agriculture 

While it is less prominent than other sectors, the agriculture sector still presents noteworthy opportunities to qualify for R&D tax relief. Projects qualifying under the sector might include: 

  • Creating unique farming tools or approaches 
  • Exploring crop improvement methods
  • Introducing innovations in sustainable farming practices 

Our team has supported agricultural firms in claiming relief for precision-farming tools and eco-friendly crop protection methods.

7. Administrative and Support Services 

R&D tax credits also help the administrative and support services sector, especially in terms of improving its operational efficiency and raising its capacity for innovation. Qualifying activities within the sector include:

  • Developing cloud-based services and software 
  • Bringing variation in process automation and efficiency 
  • Personalising customer interactions

We have helped service providers secure relief for automating customer support systems and developing AI-driven process improvements.

Beyond these sectors, we have successfully managed claims across retail, logistics, financial services, and more—demonstrating our versatility in handling diverse business needs.

While these notable sectors are particularly active in claiming R&D tax credits, businesses from various other industries can qualify as well. If your company engages in research and development activities that aim to create new or improved products, processes, or services, you may be eligible. Contact Apex Accountants today to explore if your business qualifies for the available tax relief. Our R&D tax services assess your business’s eligibility and guide you through the claim process to maximise your potential benefits.

Eligible Research and Development Costs

R&D tax credits are designed to give your business real financial rewards. HMRC allows you to claim for a wide range of costs, many of which companies overlook. With Apex Accountants managing your claim, you can turn everyday innovation into valuable cash savings.

Staff Costs
Claim for gross salaries, employer National Insurance, pensions, and reimbursed expenses linked to R&D work. Apex ensures no eligible staff expenses are missed, maximising your return.

Subcontractor Costs
Outsourced work such as testing or software development can qualify. Apex Accountants reviews your subcontracting spend and includes all eligible costs to boost your claim.

Externally Provided Workers (EPWs)
Agency workers involved in R&D can be claimed. Apex Accountants makes sure their contribution is clearly documented so your relief is approved without delay.

Software and Cloud Computing
Software tools, data licences, and cloud computing used in R&D qualify for relief. Since April 2023, more digital costs are claimable—Apex Accountants makes sure they’re included.

Consumables
From raw materials to utilities like light, heat, and water, consumables used in R&D can be claimed. Our team identifies and evidences these costs to increase your benefit.

Clinical Trials
For the pharmaceutical sector, trial costs are eligible. We capture these high-value expenses, making claims stronger and more profitable.

Turn Your Costs into Cashflow
Every pound spent on innovation has the potential to bring money back into your business. Our team not only prepares a compliant claim but also ensures you receive the maximum relief available.

Research and Development (R&D) Tax Relief Schemes

From April 2024, the UK government simplified R&D tax relief with a new merged scheme. The goal is clear—make claims easier, fairer, and more rewarding for innovative businesses. With Apex Accountants guiding you, these changes can mean bigger savings and stronger cash flow.

Merged R&D Expenditure Credit (RDEC) Scheme

Now, companies of all sizes can benefit. Under the merged scheme, you can:

  • Deduct an extra 86% of eligible R&D costs on top of the standard 100%.
  • Secure a total deduction of 186%, increasing the value of your claim.
  • Apply the relief to accounting periods beginning on or after 1 April 2024.

Apex Accountants makes sure your claim fully captures every qualifying cost, turning complex rules into real financial returns.

R&D Intensity Condition

To qualify, eligible R&D expenditure must equal at least 30% of your total costs. Many businesses fall into this category without realising it. We review your accounts, identifies qualifying spend, and ensures your claim is strong and compliant.

Enhanced R&D Intensive Support (ERIS)

ERIS is designed for loss-making, R&D-intensive SMEs. It offers:

  • An extra 86% deduction on top of the standard 100%.
  • A cash credit worth up to 14.5% of your surrenderable loss.
  • Relief is structured to give innovative SMEs vital support when cash flow is tight.

Apex Accountants specialises in helping SMEs unlock ERIS claims, securing the funding needed to reinvest in growth.

Why This Matters to Your Business

The old SME and RDEC schemes have been replaced by one streamlined structure. While this reduces complexity, it also narrows eligibility in certain areas—particularly subcontracted or overseas projects. That’s why expert support matters.

With Apex Accountants’ R&D services, you don’t just file a claim—you gain guidance that helps shape your costs in a way that delivers the strongest possible benefit.

How the New R&D Tax Relief Scheme Works (2024 Update)

From April 2024, the UK government merged the SME and RDEC schemes into one unified R&D tax relief system. This change was introduced to simplify claims and make the incentive more accessible. For innovative businesses, it represents a chance to secure valuable savings—but only if you structure your claim correctly. With Apex Accountants, you can make sure you capture every benefit available.

Key outcomes under the new scheme include:

  • Tax relief is now provided to all businesses – both SMEs and large companies – via an above-the-line credit worth approximately 15%–16.2% of qualifying R&D expenditures, replacing the former enhanced deduction and separate RDEC schemes.
  • SMEs and startups generally receive less overall relief compared to the former SME scheme, which previously offered a higher effective benefit.
  • Under the new Enhanced R&D Intensive Support (ERIS) scheme, loss-making, R&D-intensive SMEs (those spending at least 30% of their total expenditure on qualifying R&D) can still access enhanced support, allowing them to claim a higher payable credit, thus providing up to 27% cash benefit on qualifying R&D costs.
  • Large companies continue to benefit similarly under the merged scheme, replacing the earlier RDEC, but now follow the same unified structure with slightly reduced net benefits after corporation tax.
  • Eligibility and claim specifics now depend on company size (SME vs large company), R&D intensity, and total expenditure patterns, with some differing rules and conditions still applying.
  • Owing to the new restrictions, relief is now more limited for subcontracted and overseas R&D activities, making UK-based innovations the primary qualifiers for relief.

What this means for your business

The new scheme rewards innovation, but it also places tighter restrictions on how claims are made. Many SMEs risk losing out on valuable relief without the right support. Apex Accountants works with startups, SMEs, and large companies to identify qualifying activities, maximise claims, and secure vital funding to fuel future growth.

Our Comprehensive R&D Services 

We offer a comprehensive suite of research and development services carefully designed to guide you through the R&D tax relief UK process. Our team of specialists is committed to ensuring that your claim is accurate and optimised to secure the maximum benefits you are entitled to. From conducting initial eligibility assessments to extending ongoing support, we povide the expertise and personalised attention necessary to efficiently navigate the complexities of R&D tax relief. We want to help you grow your business and get the most tax benefit while you innovate.   

Our comprehensive research and development (R&D) services include: 

R&D Eligibility Assessment 

We investigate your R&D operations closely to see whether they fit for tax reduction. The process includes evaluating the level of technological uncertainty, the advancement of science or technology, and the systematic nature of your project. 

Patent Box Advisory

Reduce your corporation tax on profits earned from patented inventions. Our research and development (R&D) services help you claim every benefit you’re entitled to—clearly and compliantly.

International R&D Tax Structuring

If you want to grow internationally, we simplify cross-border tax reliefs for better comprehension and assist in arranging your R&D activity for worldwide compliance and efficiency.

Claim Preparation 

Our professionals meticulously prepare your claim for R&D tax relief UK, making sure all qualified expenses—including labour costs, subcontractor fees, supplies, and capital expenditures—are accurately recorded. 

Technical Report Assistance 

Our experts help you create a concise and clear technical report that successfully highlights the creative aspects of your R&D projects, stressing the technological difficulties you encountered, the solutions you sought, and the results you produced.

HMRC Submission and Follow-up 

We handle all aspects of the HMRC submission process, guaranteeing a smooth experience for you. Our team also handles any follow-up correspondence or enquiries requiring additional information.

Ongoing Support 

We keep helping you for years to come, even once your claim is accepted. This service guarantees compliance with the most recent HMRC rules and keeps you up to date with them, as well as helps you spot new R&D opportunities.

R&D Outsourcing for Accountants

Partner firms rely on us for expert handling of R&D claims. While we ensure accuracy, compliance, and confidentiality, they stay focused on their clients.

Unlock the Value of R&D Tax Incentives

SME R&D Scheme

If you’re a small or medium-sized company investing in innovation, the SME scheme offers valuable relief. From April 2023, eligible costs receive a 186% uplift, reducing taxable profits or generating repayable credits.

  • Profitable businesses can secure a benefit of around 21.5p for every £1 spent on qualifying R&D.
  • Loss-making companies can exchange losses for a cash credit of up to 18.6p per £1.
  • For R&D-intensive firms spending 40% or more of their costs on innovation, the cash credit rises to 26.97p per £1.

This scheme not only reduces tax but also injects cash back into businesses pushing the boundaries of technology and innovation.

R&D Expenditure Credit (RDEC)

For larger companies, or SMEs not meeting SME scheme criteria, the RDEC provides another route to savings. From April 2023, the rate increased to 20%. Unlike the SME scheme, the benefit is shown above the line, boosting profit before tax and improving your financial position.

  • Worth around 15p for every £1 of eligible spend.
  • Can be offset against corporation tax, other liabilities, or even repaid.
  • Enhances company accounts by visibly increasing profitability.

Why Act Now?

Whether your business qualifies under the SME scheme or RDEC, both deliver real financial rewards. With Apex Accountants’ expert R&D services, your claims are handled quickly, accurately, and with maximum benefit. We identify every qualifying cost and guide you through the process with minimal effort on your part.

Book your free consultation today and let us show you how much your business could claim back.

Why Should You Choose Apex Accountants? 

At Apex Accountants, our prime focus is to provide practical solutions for claiming R&D tax relief that fit the particular objectives and problems of your company. Our team of R&D tax consultants provides you with services that are both precise and thorough. Our consultants possess great industry knowledge and a strong awareness of HMRC rules. Whether you are a startup or an established company, our approach is designed to maximise your tax relief while ensuring compliance and value for your investment. 

  • Our team of experienced accountants provides comprehensive R&D services, ensuring the handling of your claim with precision and efficiency. We understand that every company is unique; thus, our methodology is personalised for your particular R&D operations, financial status, and sector of business. 
  • Comprehensive Guidance: From determining qualified expenses to filing the claim, we offer complete guidance to guarantee you get the most of the tax benefit available. 
  • HMRC Investigation and Compliance: We stay updated on the latest HMRC regulations, ensuring that your claim is compliant, which minimises the risk of audits. Our services also support businesses facing HMRC investigations with clear, professional guidance. Our R&D tax advisors and accountants review your records, prepare responses, and communicate directly with HMRC to resolve matters quickly and accurately. From routine inspections to a thorough investigation, we help businesses stay compliant, minimise risks, and steer clear of penalties.
  • Cost-Effective Services: We provide reasonably priced R&D tax services in the UK that generate great value without compromising the quality. 
  • R&D tax consultation: Our R&D tax consultations aim to ensure that your company receives the full relief it deserves. We assess your eligibility, identify qualifying projects and costs, and prepare your claim in line with the latest HMRC rules. Whether you’re a startup or a large company, we offer clear, practical advice and full support—saving you time and increasing your chances of a successful claim.

Let Apex Accountants Help You Maximise Your R&D Tax Relief 

Boost your company’s cash flow with valuable R&D tax savings. Contact Apex Accountants today to book a consultation and see how we can support your innovation. Our specialists in R&D tax credits handle the entire claims process with precision, ensuring you gain the maximum benefit while staying fully compliant with HMRC. Start your claim today and turn innovation into lasting financial growth.

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Frequently Ask Questions

In tax terms, R&D refers to research and development activities that qualify for government incentives to support innovation and business growth.

Research and development services cover activities focused on developing new products, improving processes, or solving technical challenges through innovation.

R&D tax credits are government incentives designed to encourage companies to invest in innovation. Any UK company undertaking research and development to advance science or technology can potentially qualify, regardless of size or industry.

R&D for tax relief includes work that aims to overcome scientific or technological uncertainties, with businesses eligible to claim tax credits on related costs.

Qualifying activities include developing new products, processes, or services, or significantly improving existing ones. These activities must aim to resolve scientific or technological uncertainties. Eligible sectors include manufacturing, software development, construction, agriculture, pharmaceuticals, and many others.

Eligible costs include staff salaries, wages, Class 1 NICs, pension contributions, materials, subcontractor costs, externally provided workers, software, data licenses, and cloud computing services used directly for R&D.

For SMEs, the R&D tax relief can be up to 33% of eligible R&D expenditure. For larger companies claiming under the R&D Expenditure Credit (RDEC) scheme, the relief is typically worth up to 20% of qualifying costs.

Detailed project records, financial records, technical reports, timesheets, and documentation of all eligible R&D activities and costs are required. From August 2023, an additional information form is also mandatory for claims.

Yes, unsuccessful R&D projects can still qualify. The relief is based on the attempt to resolve scientific or technological uncertainties, regardless of the project’s outcome.

Recent changes include the introduction of the additional information form, stricter compliance checks by HMRC, and a shift towards favouring UK-based R&D activities from April 2024.

Claims must be submitted within two years from the end of the relevant accounting period in which the qualifying R&D activities took place.

An R&D tax consultant helps businesses identify eligible research and development activities, calculate qualifying costs, and prepare accurate claims for R&D tax relief. They also handle HMRC submissions and provide support during enquiries to ensure compliance and maximise the benefit.

Apex Accountants provides full support during HMRC enquiries, from initial response to resolution. The team manages communication with HMRC, prepares detailed responses, and ensures that claims are robust and compliant.

Apex Accountants uses a tailored approach, leveraging sector-specific expertise to identify eligible activities unique to each industry. The team prepares comprehensive claims, manages all documentation, and provides ongoing support to ensure compliance and maximise your financial benefits.

Any UK company paying corporation tax that undertakes projects aimed at solving scientific or technological challenges with uncertain outcomes is eligible for R&D.

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