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Ashton & Carrington
R&D Tax Credits

Claim R&D relief with confidence.

Merged scheme and ERIS claims prepared by specialists, written to DSIT Guidelines, with enquiry defence included.

Check your eligibilityR&D case studies
Which scheme applies

Two schemes. We'll tell you which is yours.

Any size

Merged scheme (RDEC)

20%

A taxable, above-the-line expenditure credit on qualifying R&D spend. Worth £15.00–£16.20 per £100 net, depending on your Corporation Tax rate.

All companies, for accounting periods beginning on or after 1 April 2024, unless they qualify for ERIS.

Loss-making SMEs

ERIS

Up to 27%

Enhanced R&D Intensive Support: an 86% additional deduction, with the loss surrendered for a 14.5% payable credit. Up to £26.97 per £100.

Loss-making SMEs whose qualifying R&D is at least 30% of total relevant expenditure.

Worked example

What £100,000 of R&D spend is worth.

Illustrative figures for a single accounting period. Your actual benefit depends on your tax position.

  • Qualifying R&D spend
    £100,000
    Staff, subcontractor, software and consumables costs.
  • Merged scheme credit
    £20,000
    Taxable. £15,000–£16,200 net, depending on your CT rate.
  • ERIS cash credit
    £26,970
    £100,000 × 186% × 14.5%, paid as cash.
What qualifies

Costs that count, and costs that don't.

Staff costs

Salaries, employer's NIC and pension contributions for staff directly working on R&D.

Externally provided workers

Agency or freelance staff engaged on the project.

Subcontracted R&D

Work you commission from third parties, where you bear the risk and direct the research.

Consumables

Materials, prototypes and utilities used up in the R&D.

Software, data & cloud

Licences, datasets and hosting used directly in the work.

Outside the rules

Since April 2024, overseas workers and subcontractors generally no longer qualify. Rent, overheads and capital items fall outside.

Our process

Five steps. One partner throughout.

  1. Step 1: Eligibility review

    A short call to identify qualifying projects and the right scheme.

  2. Step 2: Technical report

    We set out the advance and uncertainties in terms HMRC recognise.

  3. Step 3: Cost analysis

    Every qualifying cost identified and apportioned, with a clear audit trail.

  4. Step 4: HMRC submission

    Claim notification and Additional Information Form. We file, or work with your accountant.

  5. Step 5: Enquiry defence

    If HMRC open an enquiry, we handle it on your behalf.

R&D case studies

Claims we've delivered.

All case studies

Real client engagements, anonymised to protect confidentiality. Figures do not constitute tax advice; outcomes depend on individual circumstances.

FAQs

Common questions.

Are we too small to claim?
No. Headcount isn't the test. Our ERIS case study is a two-person team. What matters is resolving scientific or technological uncertainty, with qualifying spend behind it.
Do we need to notify HMRC in advance?
If you haven't claimed in the last three years, yes: within six months of the end of your accounting period. Miss it and the claim is lost.
What if HMRC opens an enquiry?
We handle it on your behalf. Enquiry defence is included as standard.
How are your fees structured?
Our fees are percentage-based, linked to the value of your claim and agreed before any work begins. We invoice only once HMRC has paid the credit or given the relief.
Bijan Mohajer

Bijan Mohajer, Partner

Developing new products, processes or software?

A 30 minute call with Bijan is enough for an initial view.

Speak to Bijan