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R&D Tax Relief — Merged RDEC Scheme

R&D Tax Relief — Merged RDEC (Scheme)

Administers United Kingdom tax-research support claims through HMRC filing workflows connected to corporate innovation activity.

Between cyclesHM Revenue and CustomsUnited Kingdom
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About

The Merged RDEC is the operative UK R&D tax credit scheme for all companies with accounting periods beginning on or after 1 April 2024, replacing both the old SME R&D scheme and the pre-2024 RDEC. Administered by HM Revenue and Customs, the scheme provides a 20% above-the-line expenditure credit on qualifying R&D costs in science and technology — projects must seek a genuine advance in knowledge a…

What this grant funds

Any qualifying R&D project in science or technology — must seek an advance and resolve genuine scientific or technological uncertainty.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Rolling
Next deadlineiThe next date applications are due. Rolling means you can apply any time.Rolling
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—
Funding analytics

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Industries

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Eligibility criteria

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Application process

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What you have to submit

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Timeline

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Last verified: 22 Jul 2026Source: www.gov.uk