UK R&D Tax Credits — The Complete Guide for Small Software and Tech Companies (2026)
R&D Tax Credits allow UK companies to deduct 186% of qualifying R&D expenditure from taxable profits (SME scheme), or claim a 20% above-the-line credit (RDEC for large companies or SME RDEC for loss-making companies).
R&D Tax Credits allow UK companies to deduct 186% of qualifying R&D expenditure from taxable profits (SME scheme), or claim a 20% above-the-line credit (RDEC for large companies or SME RDEC for loss-making companies). Qualifying activities: resolving scientific or technological uncertainty. Qualifying costs: staffing, software, cloud computing, contractor costs. Post-August 2023 changes significantly reduced SME rates. This article covers what still qualifies and how to claim correctly in 2026.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.