R&D Tax Credits

Specialist advice on identifying, claiming and defending research and development tax relief

Research and development tax relief continues to be one of the most valuable reliefs available to UK companies.

However, due to its complexity, it can also be one of the most difficult reliefs to claim successfully – and the risk of getting it wrong has grown considerably.

The merged R&D scheme that took effect from April 2024 changed the rules materially. HMRC scrutiny has tightened significantly and the volume of enquiries has risen. A poorly prepared claim no longer just risks a lower credit – it can trigger a full enquiry that costs more in professional fees and management time than the relief is worth.

Despite these challenges, our R&D team prepares claims that are technically sound, properly documented and deliver the maximum value to innovative businesses.

We work with companies across technology, life sciences, engineering, manufacturing, software and many other sectors where R&D is critical to their success.

How we deliver R&D claims

Each claim begins with a structured conversation with the people doing the work. The technical leads explain what was being attempted, where the scientific or technological uncertainty was, what approaches were tried and what was learned.

We do the same with the finance team to identify the qualifying expenditure.

The result is a claim that reflects what the company actually did rather than a generic template populated with boilerplate.

Where HMRC raises questions, the underlying evidence is already in place to answer them.

Our expertise

  • Claim preparation under the merged R&D scheme
  • Claims under the legacy SME and RDEC regimes for earlier accounting periods
  • Identification of qualifying projects and expenditure
  • Technical narratives written to current HMRC guidance
  • Claim notification forms and additional information forms
  • Subcontracted R&D and externally provided workers
  • R&D-intensive SME claims
  • HMRC enquiry response and defence
  • Voluntary disclosures and amendments to historic claims

We will tell you honestly if we do not think a project qualifies, as a claim that does not stand up to scrutiny costs more in the end than the relief it generates.

Our expertise and relationship is built upon trust and honesty, not inflated figures.

What you can expect from our R&D team

Three principles shape our R&D work:

Technically grounded

Claims are prepared by people who understand both the tax rules and the work that has been done.

Built to withstand enquiry

Every claim is prepared in line with HMRC’s latest guidance and requirements on R&D tax relief. Documentation, technical narratives and the link between qualifying activity and expenditure are all carefully evidenced from the beginning of the process.

Honest about what qualifies

We do not promote projects that do not qualify and we do not exaggerate the size of a claim. The relief should reflect the actual R&D, not the appetite for the result.

Companies come to us for R&D tax advice because they want a trusted team who will guide them through the process properly – building a claim that reflects what the business genuinely did, is prepared to withstand HMRC scrutiny and delivers the maximum value the legislation supports.

Here is what our clients have to say… testimonial icon


Why choose Macalvins?

With our team, you get precision, continuity and the kind of considered advice that comes from people who know your numbers as well as you do.

As a Top 100 UK accountancy firm with international reach through PrimeGlobal, Macalvins brings that depth of expertise to every client, at every stage of growth.

Speak to our team

Insights

Frequently Asked Questions

What does the merged R&D scheme mean for our company?

From accounting periods beginning on or after 1 April 2024, most claims sit under the merged scheme which broadly applies the previous RDEC framework to all claimant companies. There is a separate regime for R&D-intensive SMEs that meet specific conditions. The mechanics of the relief, the rate and the documentation required all changed and existing claim processes need to be adjusted accordingly. We will walk you through what applies to your accounting periods.

HMRC has opened an enquiry into our existing claim. Can you help?

Yes, we can act on R&D enquiries, including cases where the original claim was prepared by another adviser. We will review the claim, identify the strengths and weaknesses, respond to HMRC’s questions and represent the position through to resolution. Early engagement gives the best chance of a clean outcome.