Merged R&D Scheme

The merged R&D scheme is the main way to claim R&D Tax Credits in the UK (for accounting periods starting from 1 April 2024).

Our team offers a service that goes beyond standard accounting. We’re growth partners, which means we’ll work with you to maximise your R&D tax savings so that you can invest that money back into your business.

How does the merged R&D scheme work?

The merged R&D scheme acts as the main R&D Tax Credits scheme for most innovative businesses. It is also sometimes called the merged R&D expenditure credit scheme and is open to both large companies and SMEs whose R&D projects seek an advance in science or technology.

It works alongside the enhanced R&D intensive support (ERIS) scheme, which supports loss-making, R&D intensive SMEs.

The R&D expenditure credit rate for the merged scheme is 20% for eligible R&D activities. This credit is subject to Corporation Tax. For example, if you pay the main rate of 25%, you’ll receive a net benefit of approximately 15% after CT. If you pay the small profits rate of 19%, you’ll receive a net benefit of approximately 16.20% after CT.

Find out more: Everything you need to know about the merged R&D scheme

Don’t miss your merged R&D scheme claim deadline

If you’re claiming R&D Tax Credits for the first time, or haven’t claimed in the last 3 accounting periods, you must tell HMRC within 6 months of your period-end. There’s no penalty for changing your mind, so it’s always worth submitting a claim notification just in case. We’re happy to do this on your behalf.

Find out more: Understanding pre-notification for R&D Tax Credits claims

Merged R&D Scheme

How Leyton can help

Global intelligence

With teams across 20 countries, our experience allows us to take a local approach with the backing of our global resources, so that we can respond to any type of challenge.

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Financial and technical specialists

At Leyton, you get specialist support from a team of expert Chartered Accountants as well as highly qualified consultants with backgrounds in engineering, scientific, computing and other technical fields. Many have industry experience, which means they can dig into the details of complex technical R&D projects to identify every eligible cost for tax relief, including items that are often missed by generalist accountants. We’re even happy to visit you at your offices, or on site at your facility, to make sure that we fully understand your projects to maximise your claim.

Compliance at the core

We take pride in our high compliance standards. Every claim is prepared with care and rigorously reviewed against the latest legislation and guidance. Our team are highly trained, with many reaching the standard of Chartered Accountant, Chartered Manager, Chartered Engineer or Chartered Surveyor. We’re a member of HMRC’s consultative committee for R&D incentives, so we’re close to the details. Our clients often praise us for our informed support, helping them stay compliant.

Save time on your R&D claims

One of the most consistent pieces of feedback we receive is how we save our clients time on their R&D claims. We’ll work with you to find out about your innovations, but we’ll do all the heavy lifting. As well as uncovering eligible expenses, we’ll take you through the claims process from start to finish, even preparing your technical report for sign-off and submission.

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Enquiry defence as standard

Whether it’s a simple clarification or a full enquiry, R&D claim enquiry defence is included as standard when you claim with us. No added fees. No hidden clauses. Just peace of mind that your claim is fully protected from day one.

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Leadership, Quantified

Our impact in figures

6000+

Business supported in the UK

28+

Years of Expertise

Countries

11%

Of UK Claims submitted by Leyton

£900m

in R&D Tax Credits claimed in 2025.

how we work

Our process

01.

Introduction

You’ll meet your dedicated consultancy team and together we’ll identify the key stakeholders for your claim. We’ll then carry out an R&D claims assessment and agree timelines.

02.

Technical scoping

We’ll work with your team to review your eligible projects and select the strongest examples to include in your claim.

03.

Financial discovery

We’ll identify your qualifying R&D expenditure and prepare the financial documentation needed to support your claim.

04.

Claim package

We’ll compile all the technical and financial documentation, including an internal quality audit, and then we’ll resolve any remaining queries before we submit your claim.

05.

Submission

Once your claim is ready and signed off, we’ll agree the tax benefit option and then guide you through the final submission. Afterwards, we’ll provide you with ongoing support for any HMRC questions or formal enquiries.

Our services

Other innovation funding services

We offer support for all of the UK’s core innovation incentives and tax relief schemes, including:

R&D Allowances (RDA)

Research and development allowances (RDA) are a type of Capital Allowance that supports innovative businesses with a 100% first-year tax deduction against your annual profits for capital expenditure on R&D.

Patent Box

The Patent Box incentivises companies that develop and commercialise their intellectual property (IP) in the UK. If your business qualifies, you can apply a lower 10% Corporation Tax rate on profits from patented inventions or other equivalent IP.

Enhanced R&D intensive support (ERIS)

The enhanced R&D intensive support (ERIS) scheme applies to loss-making SMEs, where R&D spend is greater than 30%. It exists to support early-stage, high-growth SMEs with significant investment in research and development innovations.

Claim with Leyton

Ready to claim valuable R&D Tax Relief?

We’re here to help! Book a free assessment with our team and take the first step toward maximising your tax relief with the merged R&D scheme.