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In the past few years, the government has brought several changes to the regulations around the R&D tax relief scheme to streamline the process, attain better control over compliance, and reduce abuse of the scheme. Recently, on legislation day, 18th July 2023, the UK government published a draft of legislation proposing the merge of R&D tax relief schemes as an effort to simplify the R&D claims. The HM Treasury has launched a consultation for the potential designs for the single merged scheme to enhance competitiveness and develop a more straightforward claiming process.

As R&D tax consultants, we have broken down the proposal to explain how it is going to affect SMEs and large companies that are planning to claim in the next accounting period. However, nothing has been confirmed regarding the launch of the merged scheme yet, but the final decision is expected in the next fiscal year.

Merged Scheme for R&D Tax Relief

It is suggested that a single R&D tax relief scheme will be created by merging both SME and RDEC schemes and will function the same as the existing schemes. Developing a single scheme will reduce the complexities, mitigate errors and fraudulent claims. The government proposed the single R&D tax relief scheme in hopes of driving more innovation and incentivising businesses to invest in research and development in the coming years by improving the accessibility of the R&D claims.

The Government’s Proposal

The government suggested several changes to the scheme:

• Relief Rate

According to the tentative plans, the overall relief rate is expected to be 20% of R&D expenses. This translates into a net benefit of 15% if a company pays tax at the standard corporate rate of 25%.

• Subcontracted R&D

Under the current legislation, the HMRC allows only SMEs to claim for their subcontracted activities’ costs, whereas the RDEC scheme allows only conditional subcontracted expenditure to be included as eligible costs. As per the proposed single R&D tax relief scheme, the government is considering going for a more generous approach and applying the regulations the same as the current SME scheme, broadening eligible expenditures of the large companies.

• Overseas Expenditure

As the government aims to focus research and development taking place in the UK, therefore any overseas R&D expenditure for the project outsourced to the non-taxpaying entity won’t be considered eligible in the single R&D tax relief scheme either. Only a few exceptional overseas cases will be considered eligible for the claim, for example, if that part of the project couldn’t be replicated in the UK. The government is working to bring much-needed clarity to this area; however, one thing is clear: HMRC will not allow any two companies to claim for the same R&D expenditure.

• Subsidised Expenditure

There is still room for consultation regarding the precise definition of subsidised expenditure. The government would like to conduct additional consultations to understand better how the subsidy regulations would apply in a prospective merged scheme. The government is trying to clarify the subsidised expenditure to eliminate uncertainty around it.

• PAYE Cap

Both existing R&D tax relief schemes limit the relief offered to the loss-making companies. The proposed scheme suggests drafting a more generous scheme, adopting an SME loss PAYE/NIC CAP.

However, you should remember that this is only the proposed structure for the single R&D tax relief scheme, which is open to technical consultation on the proposed measures. Therefore, we can expect changes in the final detailed draft of the merged scheme. The comprehensive guidelines of the rules, eligibility, and rate are expected to be announced by the next fiscal year.

Square Finance

Square Finance is the team of the most trusted R&D tax consultants, always ready to support innovative businesses getting the advantage of lucrative R&D tax relief schemes. Navigating the world of research and development tax incentives can be a complex and daunting task for businesses of all sizes with the continuously evolving regulations. However, with expert guidance from our R&D tax consultants, you can discover valuable opportunities to fuel innovation, reduce tax liabilities, and drive your company’s growth. Our team is dedicated to keep you informed regarding all the changes in the legislation and the new R&D tax relief single scheme, leveraging our extensive knowledge to help you maximise your R&D tax relief.

Offices:

Sheffield

Bradford

Walsall

Manchester

Huddersfield

London

Doncaster

Leeds

© 2022 Square Finance. All Rights Reserved.
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