TOOLS · R&D CLAIM SIZER
R&D claim sizer. What's the cash worth?
Plug in your qualifying spend across staff, subcontractors, software, and consumables. Estimate the cash value of an SME or RDEC claim under current 2025 to 2026 rates.
Qualifying expenditure
SME: under 500 staff, turnover under €100m. RDEC: large companies, or SMEs claiming for grant-funded work.
Estimated payable credit (cash)
£19,716
Based on £106,000 qualifying expenditure. 186% surrenderable loss at 10% credit rate.
How the maths works
- SME, loss-making: Original spend + 86% uplift = 186% of qualifying. Surrender at 10% for cash.
- SME, profit-making: 86% enhanced deduction reduces taxable profit. Saving = enhanced × 25% CT.
- RDEC: 20% above-the-line credit, taxable. Net benefit ~15% of qualifying spend.
- Subcontractors: Capped at 65% of cost (UK-resident SME claim).
HMRC scrutiny is up
HMRC enquiry rates on R&D claims have climbed sharply since 2023. Claims need a competent professional sign-off, technical narrative, and a clear nexus between project activity and qualifying expenditure. This calculator estimates the prize, not the probability of a clean approval.
Rates per HMRC R&D regime effective April 2023 (post-merge SME and RDEC rates).
Estimate only. R&D claims require professional preparation. HMRC scrutiny applies. Not formal advice.