Making the Most of Innovation: A Guide to AIR Support for R&D Tax Relief
At de Jong Phillips, we’re passionate about helping innovative businesses access the financial support they are entitled to. R&D tax relief (also known as R&D tax credits) is one of the most effective ways to unlock funding for companies investing in new services or processes.
However, the R&D claim process can be complex, and recent legislative changes mean accuracy and evidence are more important than ever.
How we can help you make your R&D Claim
We have built a transparent process for identifying and claiming research and development tax relief. The approach combines specialist technical knowledge with a detailed understanding of HMRC’s R&D guidelines, ensuring that every claim is backed by clear, defensible evidence.
Through partnering with us to make your R&D claim, you gain expert support to:
Identify qualifying R&D activities.
Evaluate eligible costs.
Prepare comprehensive claim documentation.
The result is a stronger, more reliable R&D tax credit claim – giving you confidence and peace of mind.
Eligibility Criteria for R&D Tax Relief
R&D tax relief for SMEs and larger companies applies to UK-registered businesses that are developing or improving products, processes, or systems through scientific or technological advancement.
Your project may qualify if it:
Seeks to achieve an advance in science or technology.
Overcomes technological uncertainty that a competent professional could not easily solve.
Relates directly to your company’s trade, either existing or planned.
If your agency is creating something genuinely new or improved, you may be eligible.
What We Look For
When reviewing a potential R&D tax credit claim, we focus on uncovering the core innovation at the heart of your project. We’ll explore:
What scientific or technological challenges you faced.
Why the solution required experimentation or testing.
How your team worked to overcome those uncertainties.
This approach ensures your claim reflects the real technical innovation within your business — not just routine work or process improvements.
Key Recent Changes to R&D Tax Relief
The R&D tax credit scheme has undergone significant reform, and businesses need to be aware of how these updates may affect their claims:
Merged R&D Scheme – The SME and RDEC schemes have been combined into a single, simplified framework for most claimants.
Intensive SME Relief – A higher rate of relief remains for loss-making SMEs where qualifying R&D costs represent at least 30% of total expenditure.
Restriction on Overseas R&D – In most cases, only R&D work carried out in the UK will qualify, except in limited circumstances.
Additionally, HMRC now requires all claims to be digitally submitted with detailed supporting information on projects, costs, and key personnel. This ensures transparency, consistency, and faster processing times.
What Costs Qualify for R&D Tax Credits
A successful R&D tax claim can include a wide range of eligible costs directly connected to your innovation work, including:
Staffing costs – salaries, employer NI, and pension contributions.
Subcontractor and externally provided worker costs.
Consumables – materials, prototypes, and items used during testing.
Software and cloud computing services are directly used in R&D.
Payments to clinical trial volunteers, where relevant.
Accurately identifying and categorising qualifying expenditure is key to maximising your R&D tax relief benefit and ensuring compliance with HMRC’s requirements.
Our R&D Claim Process
We run a clear, end-to-end process for making a successful R&D tax relief claim:
Discovery – Understanding your business and identifying eligible R&D projects.
Analysis – Reviewing technical activity and gathering evidence to support your claim.
Costing – Assessing qualifying expenditure and calculating your potential benefit.
Report Preparation – Creating a detailed technical and financial report for submission.
Submission & Support – Filing your claim digitally and assisting with any HMRC queries.
This structured approach ensures your claim is comprehensive, defensible, and fully aligned with current legislation.
Find out if you have a potential claim in your agency
R&D tax relief can provide a valuable source of innovation funding — either as a cash repayment or a reduction in your Corporation Tax bill.
At de Jong Phillips, we help agencies navigate the complexities of R&D tax credits and ensure that every claim captures the true value of their innovation.
If you believe your company could qualify for R&D tax relief, get in touch with our team to explore how we can help you make a successful, future-ready claim.