HM Treasury and HMRC are reforming the UK's R&D Tax Relief system, merging the existing RDEC and SME schemes into a single merged scheme, introducing enhanced support for R&D-intensive SMEs, and consulting on advance clearances to reduce fraud and error.
R&D tax reliefs cost the Exchequer several billion pounds annually and are a primary lever for stimulating business investment in innovation; reform aims to improve value for money, reduce abuse, and widen eligibility including to arts, humanities and social sciences research.
The merged RDEC scheme is now in force following the November 2023 legislation; the advance clearances consultation closed in May 2025 and its outcome was published in November 2025, alongside administrative changes to R&D and creative industries reliefs.
The primary legislative policy paper combining RDEC and SME schemes into a merged scheme, introducing enhanced support for R&D-intensive SMEs, and restricting nominations/assignments. The foundational document for the current regime.
Detailed operational guidance on how the merged RDEC scheme works in practice, covering eligibility, rates, and compliance requirements for claimants.
Outcome document summarising stakeholder responses to the advance clearances consultation, indicating the government's intended direction on widening pre-approval mechanisms to cut fraud and provide certainty.
Tax information and impact note covering three administrative changes to Corporation Tax reliefs for R&D and creative industries, relevant to understanding the latest compliance and process adjustments.
Sets out the package of changes announced at Autumn Statement 2021 and Spring Budget 2023, including incentivising modern computational R&D and tackling abuse; key background for understanding the reform trajectory.
Assesses the equalities implications of the merged scheme and enhanced SME intensive support, relevant for scrutiny of distributional effects across protected characteristics.
Directly part of the R&D tax relief reform programme; advance clearances are a key administrative mechanism being added to the reformed scheme.
Closure event for the same direct consultation on advance clearances within the R&D reform thread.
This was the formal public consultation that shaped the design of the merged scheme now in force.
Why linked: The entire reform programme was launched at Budget 2021; the March 2023 and subsequent policy papers all trace their authority back to this commitment.
Why linked: The November 2023 policy papers implementing the merged scheme and R&D-intensive SME uplift were published following Autumn Statement 2023 announcements.
This tax information and impact note is about 3 administrative changes to the Corporation Tax reliefs for Research and Development (R&D) and creative industries.
In response to: Research and Development (R&D) Tax Relief Reform
In response to: Research & Development (R&D) tax relief reforms
These measures combine the current Research and Development Expenditure Credit (RDEC) and R&D SME scheme into a merged scheme, implement the enhanced support for R&D intensive SMEs and restrict the use of nominations and assignments for R&D tax credit payments.
This measure is about additional tax relief for Research and Development (R&D) intensive small and medium-sized enterprises and a potential merged R&D scheme.
In response to: Reform of Research and Development Tax reliefs
Following the review of R&D tax reliefs launched at Budget 2021, the government announced changes to the reliefs at Autumn Statement 2021 to incentivise R&D using modern computational approaches and to tackle abuse and improve compliance.
In response to: Research and Development (R&D) Tax reliefs - Reform
This tax information and impact note is about changes to the R&D Tax reliefs.
In response to: Research and Development Tax Relief changes
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