advisoryInstitute of Financial Accountants (IFA)

R&D Tax Credits for Glasgow Businesses — Claim What You Are Owed

R&D tax credits reward UK companies that resolve genuine scientific or technological uncertainty. For accounting periods from 1 April 2024, claims go through the merged RDEC scheme (a 20% credit) or, for loss-making R&D-intensive SMEs, Enhanced R&D Intensive Support. QA FinTax finds your qualifying work in Glasgow and prepares a claim that survives HMRC scrutiny.

Two things are true about R&D tax relief right now. First, far more Glasgow businesses qualify than claim — the work happens in manufacturing, engineering, food production and software, not just laboratories. Second, HMRC has tightened the regime hard: more enquiries, a mandatory Additional Information Form, and a real appetite to reject weak claims. A vague, templated claim is now a liability. We prepare claims that are properly evidenced and properly costed, so you get what you are owed without inviting an enquiry.

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What Our R&D Tax Credits Service Includes

Free R&D eligibility assessment
Identification of qualifying projects and expenditure
Claims under the merged RDEC scheme and ERIS
The technical narrative and cost report HMRC now requires
Submission with the mandatory Additional Information Form
HMRC enquiry support if your claim is questioned

Does Your Business Qualify for R&D Tax Relief?

You do not have to be a tech company. The statutory test is whether you sought an advance in science or technology by resolving uncertainty that a competent professional in your field could not simply have looked up. If your team had to experiment to make something work, you may have a claim.

Software development — new architectures, integrations, performance problems
Manufacturing and engineering — new processes, tooling, materials
Food and drink production — reformulation, shelf-life, scaling a process
Construction — novel methods, materials, or environmental performance
The work can succeed or fail — a failed project can still qualify

Which Scheme Applies, and What Is It Worth?

The old separate SME and RDEC schemes were merged for accounting periods beginning on or after 1 April 2024. Almost every company now claims under one credit, with a more generous route reserved for loss-making, R&D-intensive SMEs.

R&D tax relief schemes for accounting periods beginning on or after 1 April 2024
Scheme	Who it is for	What it is worth
Merged R&D Expenditure Credit (RDEC)	Most companies, profitable or loss-making	20% above-the-line credit — roughly 15% to 16.2% of qualifying spend after corporation tax
Enhanced R&D Intensive Support (ERIS)	Loss-making SMEs whose qualifying R&D is at least 30% of total expenditure	186% deduction plus a payable credit up to 14.5% of the surrenderable loss — up to roughly 27p per £1 spent

Ignore any adviser still quoting "up to 33p per £1" — that was the old SME scheme and has not applied since April 2023.

What Costs Can You Claim?

Qualifying expenditure is broader than most owners expect, but each category has rules — particularly subcontractor and externally-provided-worker costs, which are restricted.

Staff costs — salaries, employer NIC and pension for people working on the R&D
Subcontractors and externally provided workers — restricted to 65% of the cost (unconnected parties)
Consumables and materials used up in the R&D
Software, and data and cloud-computing costs used directly in the R&D
A proportion of light, heat and power used in the R&D

Who Can Claim — the Contracting-Out Rules

A key change from April 2024: only the company that decided the R&D was needed and bears the financial risk can claim for contracted-out work. If another business hires you to carry out R&D to their plan, they generally claim, not you. Contracted-out activity must also be carried out in the UK. Getting this wrong is one of the fastest ways to have a claim rejected, so we establish who holds the claim before we start.

How Does Our R&D Claims Process Work?

A free eligibility assessment — we tell you honestly whether you have a claim
A technical review with the people who did the work, to identify qualifying projects
Calculation of qualifying expenditure, category by category
Preparation of the technical narrative and the mandatory Additional Information Form
Submission as part of your CT600 corporation tax return
Full support if HMRC opens an enquiry into the claim

R&D Tax Credits in Glasgow — Frequently Asked Questions

Work that seeks an advance in science or technology by resolving uncertainty a competent professional could not simply resolve from existing knowledge. It is the technical challenge that matters, not the industry — successful claims come from manufacturing, engineering, food production and software, not only laboratories.

Under the merged RDEC scheme it is a 20% above-the-line credit, worth around 15% to 16.2% of qualifying spend after corporation tax. A loss-making, R&D-intensive SME claiming under ERIS can receive up to roughly 27p per £1 of qualifying spend.

Often yes, but the cost is restricted — generally 65% of payments to unconnected subcontractors and externally provided workers. Connected-party costs follow different rules. And from April 2024 only the company that commissioned and risked the R&D can claim for contracted-out work, which must be done in the UK.

You can amend a corporation tax return for up to two years after the end of the accounting period, so at any point you can usually still claim for your two most recent financial years. There is also a claim-notification requirement for many companies, so do not leave it — talk to us early.

Yes. HMRC has increased enquiries, introduced a mandatory Additional Information Form, and rejects weak or templated claims. A robust, well-evidenced claim is now essential — which is exactly what we prepare, so you claim confidently rather than defensively.

No. Loss-making companies can claim too — the merged RDEC credit is payable, and loss-making R&D-intensive SMEs may qualify for the more generous ERIS payable credit. Many of the most valuable claims are from early-stage, loss-making companies.

Official sources

Rates and thresholds are stated for the 2026/27 UK tax year and are for general guidance only. They are not a substitute for advice on your own circumstances.