rnd.law · tax relief recovery

The tax relief you're owed

Two reliefs UK businesses leave on the table every year — R&D tax credits and property capital allowances. Between them, billions go unclaimed. Size yours in seconds, to the pound.

LIVE ENGINES · merged RDEC / ERIS + embedded-fixtures capital allowances · runs in your browser

Worked examples:

Qualifying R&D spend (staff, subcontractors, consumables, software)

Total company costs for the period

Used for the R&D-intensity test — 30%+ and loss-making unlocks the enhanced 27% ERIS rate.

Is the company loss-making this period?

Yes — loss-making

No — profitable

Of the R&D spend, how much went to subcontractors?

Unconnected subcontractors qualify at 65%. Connected (group) companies qualify at 100%.

Unconnected (65%)

Connected (100%)

Chargeable profit (sets your Corporation Tax rate)

≥ £250k → 25% CT · ≤ £50k → 19% CT. RDEC is taxable, so this sets your net cash benefit.

Net cash benefit (after Corporation Tax)

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R&D intensity—

Worked examples:

Property type Property purchase price (what you paid for the building)

Embedded fixtures (wiring, HVAC, sanitaryware, security, kitchens) inside the price qualify for capital allowances most owners never claim.

New fit-out / equipment spend this year (optional)

Relieved this year via the £1m Annual Investment Allowance, or 100% Full Expensing for companies on new plant.

Business type

Company (Full Expensing)

Sole trader / partnership

Chargeable profit (sets your tax rate)

Property completion date (for the S.198 deadline)

A second-hand commercial property has a 2-year window to fix the fixtures value (CAA 2001 s.198) — miss it and the embedded allowances can be lost.

Estimated total tax saving

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R&D: post-April-2024 merged scheme (Finance Act 2023) — 20% RDEC / 27% ERIS, 65% subcontractor rule, CT-adjusted net benefit. Capital allowances: indicative embedded-fixtures bands by property type (a specialist RICS + tax survey fixes the agreed figure), £1m Annual Investment Allowance and Full Expensing, and the CAA 2001 s.198 two-year election deadline. Both are estimates to size the opportunity — not tax advice or an HMRC ruling. Claims must be supported by proper assessment/survey and filed via your CT return. HMRC has tightened R&D scrutiny; do not over-claim.