innoscripta
innoscripta

United Kingdom

Make your R&D relief HMRC-defensible

HMRC scrutiny is intensifying. We help UK innovation teams build R&D evidence that survives enquiry, captured in your workflow, not reconstructed after.

Phil Gebauer

Phil Gebauer

Partner & Teamlead Innovation Consulting
AIF export in one click

AIF export in one click

Overseas spend automatically filtered

Overseas spend automatically filtered

ERIS intensity tracked in real-time

ERIS intensity tracked in real-time

Atlas CopcoBorgwarnerDaikinElectroluxIngersoll RandPepsico

R&D Expenditure Credit

Max cashback27%
For R&D-intensive SMEs (ERIS scheme).
Assessment basisNo annual limit
Uncapped qualifying expenditure.
Filing deadlineWithin 2 years
From end of accounting period.
Who can applyAll company sizes
Startups to enterprises.
Retroactive claimsYes
Via amended tax returns.
Eligible costsPersonnel, subcontractors, software, cloud
+ data licences eligible from 2024.

For every £1M in R&D spend, see an illustrative estimate of £270K

Use the calculator to get an estimate on your Funding potential. Actual eligibility and outcomes depend on your circumstances and the applicable rules.

HMRC reviews claims, Are your records ready?

Risk
Retrospective technical narratives

Project descriptions written after period end are red flags for HMRC reviewers.

No AIF-ready evidence trail

Spreadsheets cannot satisfy the mandatory Additional Information Form.

Overseas spend misclassified

Manual tracking routinely over-claims overseas spend, attracting HMRC penalties.

Knowledge lost to staff turnover

When technical leads leave, reconstructing R&D decisions becomes a serious review exposure.

Clusterix
Real-time evidence capture

Every R&D activity logged as it happens with timestamped, user-attributed records. No reconstruction needed.

Automated AIF generation

Jira, SAP, GitHub sync automatically. AIF-ready technical narratives generated in seconds.

Geo-fenced cost tracking

UK work automatically separated from overseas spend. Full compliance with 2024 territorial rules.

Permanent audit trail

Version-controlled project history and decision logs. ISO 27001 certified. Independent of any individual.

See how Clusterix makes you HMRC-defensible

One unbroken chain from project plan to HMRC report. No special sprints, no year-end scramble.

Qualifying activity classification
FläktGroup
“With innoscripta, we were able to successfully submit our research and development projects for the BSFZ seal and secure funding. The collaboration was professional, clear, and practice-oriented. In particular, the user-friendly software made the entire process significantly easier. A convincing overall package – absolutely recommendable.”
Annelie Römer, Senior Manager Human ResourcesFläktGroup
read story

Frequently asked questions

Common questions about UK R&D Tax Relief.

Since April 2024, the UK consolidated its SME and RDEC schemes into one. All companies now claim a 20% gross credit on qualifying R&D spend, resulting in a ~15% net benefit after corporation tax.
Claims are filed with your corporation tax return but can be opened for enquiry months or years later. HMRC focuses on technical project descriptions, cost apportionments, and whether records were created during the period, not reconstructed afterwards.
Yes, if you are a loss-making SME and R&D spend is at least 30% of your total costs. Clusterix tracks your intensity ratio in real-time so you can confirm eligibility before your accounting period closes.
Since August 2023, all R&D claims require an AIF submission covering technical project descriptions, qualifying cost breakdowns, and scientific uncertainty evidence. A missing or non-compliant AIF results in the entire claim being disallowed.
Contemporaneous records linking qualifying activities to costs: timestamped time logs, technical decision records, payroll data, contractor invoices, and software costs. Documentation assembled only when an enquiry begins is a major risk factor.
Within two years of the end of the accounting period. For example, costs from the year ending 31 March 2024 must be claimed by 31 March 2026, via an amended corporation tax return.

Ready to make your R&D relief HMRC-defensible?

Book a call with our UK team. We will show you how Clusterix captures R&D evidence in real-time.

Phil Gebauer

Phil Gebauer

Partner & Teamlead Innovation Consulting
innoscripta

The data layer for R&D, a continuous, verifiable record of the work your teams actually do, captured at source. Publicly listed, ISO 27001-certified, in 20+ countries.

innoscripta provides software solutions, documentation support, and general information on R&D funding. Our services do not include individual tax, legal, or financial advice.

Eligibility, funding rates, and potential outcomes depend on the applicable laws and regulations as well as the specific circumstances of the company and the respective project. Before submitting an application, we therefore recommend seeking qualified tax, legal, or financial advice where appropriate.

For further information, please refer to our information notice.



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