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Maximise your R&D expenditure credit (RDEC) claim. As a global innovation funding consultancy, we help large businesses claim the tax relief they’re entitled to.
The R&D expenditure credit (RDEC) scheme is available to large companies (and some SMEs), providing valuable tax relief on research and development projects.
RDEC is mainly relevant for retrospective claims, as it can only be claimed for accounting periods beginning before 1 April 2024. The current version of the scheme is the merged R&D expenditure credit.
As long as this is not your first time claiming R&D Tax Credits, you may be able to make a retrospective claim through the RDEC scheme (only for accounting periods beginning prior to 1 April 2024). Claims can usually be made up to two years after the end of the relevant accounting period.
RDEC allows you to unlock an expenditure credit worth up to 20% of your eligible R&D costs. As an above-the-line credit, you’ll pay Corporation Tax on what you receive. For example, if you pay the main rate of 25%, the net benefit to your company will be 15%. If you pay the small profits rate of 19%, the net benefit will be 16.2%.
Qualifying R&D expenditure for the RDEC scheme includes:
*There are restrictions on overseas expenditure. Find out more: Everything you need to know about the rules for overseas R&D expenditure
Our team of accounting and technical experts specialise in helping companies claim for large and complex R&D projects. With deep knowledge of the legislation and hands-on field experience, we’ll identify every qualifying cost to make sure you’re getting the full benefit of RDEC.
R&D tax relief
Leadership, Quantified
Business supported in the UK
Years of Expertise
Countries
Of UK Claims submitted by Leyton
in R&D Tax Credits claimed in 2025.
how we work
You’ll meet your dedicated consultancy team and together we’ll identify the key stakeholders for your claim. We’ll then carry out an R&D claims assessment and agree timelines.
We’ll work with your team to review your eligible projects and select the strongest examples to include in your claim.
We’ll identify your qualifying R&D expenditure and prepare the financial documentation needed to support your claim.
We’ll compile all the technical and financial documentation, including an internal quality audit, and then we’ll resolve any remaining queries before we submit your claim.
Once your claim is ready and signed off, we’ll agree the tax benefit option and then guide you through the final submission. Afterwards, we’ll provide you with ongoing support for any HMRC questions or formal enquiries.
Our services
We offer support for all of the UK’s core innovation incentives and tax relief schemes, including:
Claim with Leyton
We’re here to help! Book a free assessment with our team and take the first step toward maximising your tax relief with the merged R&D scheme.