The UK government has introduced significant changes to the R&D税务宽免计划, effective from April 2023, with further adjustments from April 2024. These changes are designed to streamline the system, 提高合规, and provide more targeted support for businesses driving innovation, particularly in sectors like tech and telecoms.
从2023年4月开始的主要变化
R&D中小企业计划: The tax relief rate for businesses claiming under the SME scheme has been reduced to 21.5%(原为25%). This reduction aims to minimise abuse of the scheme while maintaining support for genuine R&D活动. 对于早期的科技初创企业, this shift may slightly reduce available funding, making it essential to ensure that claims are fully optimised.
R&D开支信贷(RDEC): The RDEC rate has increased from 13% to 20%. This change indicates the government's preference for the RDEC scheme, which is often better suited to scale-ups and larger firms. If your business is moving from start-up to scale-up, you may find RDEC more beneficial in supporting your R&D活动，因为你的成长.
即将到来的变化从2024年4月
统一的R&D方案:2024年4月起, 所有的企业, 包括初创企业和规模化企业, will be part of a unified RDEC-like scheme. This simplified system will provide a credit rate of 20% for all qualifying R&D支出. The new structure eliminates the need to navigate separate schemes, making it easier for growing tech companies to access relief.
R&D Intensive SMEs: Start-ups and scale-ups classified as 'R&D密集'，其中R&D makes up at least 30% of total expenditure—will still benefit from a 14.5%的税率&D税收抵免. If your company is loss-making but heavily invested in R&D, this enhanced support can provide much-needed funding during your growth phase.
为什么会发生变化?
The government is focused on ensuring public funding supports innovation and reduces fraudulent claims. 科技和电信企业, 尤其是那些快速扩张的公司, 理解这些变化至关重要. 从历史上看, the RDEC scheme has delivered a stronger return on investment, 每1英镑的支持产生2英镑.40 to £2.70额外的R&D支出，相比之下，只有0英镑.60 to £1.中小企业计划为28元. This shift is likely to benefit more established scale-ups with larger R&D项目.
Other Noteworthy Changes (from April 2024)
海外R&D限制:如果你外包R&D to overseas partners, you’ll need to factor in the new restrictions on overseas R&D支出. Exceptions will be rare, so it’s important to reassess your R&D strategy to maximise UK-based activities.
Simplified Relief: The removal of qualifying bodies and subcontractor payments simplifies the process, allowing more direct control over your R&D索赔.
Financial Impact: The new scheme will have a direct impact on financial KPIs, as the credit will now be counted as taxable income, improving measures like EBITDA—an important consideration as you attract investors or prepare for further rounds of funding.
政府对科技的承诺 & 电信R&D
The UK government is committed to driving innovation across sectors, 尤其是在科技和电信行业, which are key to the country’s future growth. R&D funding set to increase to £20 billion annually by 2024-25, now is the time to ensure your business is fully leveraging these opportunities.
确保遵从性
As the system becomes more streamlined, the focus on compliance intensifies. Start-ups and scale-ups in the tech space must ensure that claims are robust, 准确的, 并符合HMRC的指导方针. 与值得信赖的伙伴合作 R&D 顾问,就像 莱顿, 能帮助你驾驭这些变化吗, 最大化你的索赔, and stay compliant with evolving regulations. 特别是, ensuring suitable compliance will go hand in hand with a verifiable methodology justifying how the costs related to the claim are relevant to the technical work being claimed. Companies should be able to evidence the approach taken to align these elements and under more thorough scrutiny from HMRC this element could become an important focus; especially for companies engaging in development activity that resides outside R&D. Being able to draw a distinction between these types of project will be important for justifying the overall R&D索赔.
