{"id":12156,"date":"2026-05-19T07:17:00","date_gmt":"2026-05-19T05:17:00","guid":{"rendered":"https:\/\/leyton.majjane.agency\/uk\/?post_type=article&p=12156"},"modified":"2026-07-26T16:23:40","modified_gmt":"2026-07-26T14:23:40","slug":"debunking-the-most-common-rd-tax-credits-myths","status":"publish","type":"article","link":"https:\/\/leyton.com\/uk\/insights\/articles\/debunking-the-most-common-rd-tax-credits-myths\/","title":{"rendered":"Debunking the most common R&D Tax Credits myths"},"content":{"rendered":"\n

The UK has a very generous R&D Tax Credits scheme, allowing you to claim for a significant proportion of your eligible R&D costs. The tax relief can make a huge difference, helping to fund new hires, accelerate the next phase of R&D, or simply provide cash flow to offer a bit of extra breathing room.<\/p>\n\n\n\n

However, as is often reported to Parliament<\/a>, many businesses choose not to claim because they don\u2019t fully understand how the scheme works, and are afraid of the consequences of making a mistake.<\/p>\n\n\n\n

This lack of understanding has allowed certain myths to take hold. From our own experience of speaking to innovative businesses, we hear the same misconceptions and concerns time and again. So, to help you separate fact from fiction, we\u2019ve written this article to tackle four of the biggest \u201cmyths\u201d that we\u2019ve heard about R&D Tax Credits<\/a>.<\/p>\n\n\n\n

Myth 1: If your company is loss-making, you can\u2019t claim R&D Tax Credits<\/h2>\n\n\n\n

This is one of the most persistent misconceptions we encounter, and it stops both large and small loss-making companies from getting their hands on much-needed tax relief.<\/p>\n\n\n\n

Under the merged R&D scheme<\/a>, the credit is an above-the-line benefit, worth an expenditure credit of 20% <\/a>for your eligible R&D activities<\/a> regardless of the size of your business. This credit is subject to Corporation Tax (CT). For example, if you pay the main rate of 25%, you\u2019ll receive the equivalent to a net benefit of approximately 15% after CT. If you pay the small profits rate, you\u2019ll receive a net benefit of approximately 16.20% after CT.<\/p>\n\n\n\n

This means you will receive a cash benefit whether you are profitable or not. And for loss-making SMEs that meet the R&D intensity threshold of 30%, the Enhanced R&D Intensive Support (ERIS)<\/a> scheme offers a payable credit worth up to 27% of qualifying R&D expenditure, depending on the size of your losses.<\/p>\n\n\n\n

The reality is that whether you\u2019re in profit or making a loss doesn\u2019t matter; as long as you’re doing eligible R&D work, you should be able to make a claim. And don\u2019t worry if you\u2019re not sure which R&D scheme to claim for. We can help to guide you through which scheme you’re able to claim under and which is most beneficial.<\/p>\n\n\n\n

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Myth 2: Claiming Capital Allowances or Patent Box means you can\u2019t also claim R&D Tax Credits<\/h2>\n\n\n\n

Businesses that have claimed Capital Allowances<\/a> often think that they can\u2019t claim also claim for R&D Tax Credits, but it\u2019s just not true.<\/p>\n\n\n\n

Capital Allowances and R&D Tax Credits are two completely separate reliefs, covering entirely different types of expenditure. Capital Allowances relate to the purchase of physical assets such as plant and machinery. R&D Tax Credits are primarily concerned with staff costs, consumable items or other related expenses like software, cloud computing and data licences. In most cases, there is very little crossover between what\u2019s eligible under each scheme.<\/p>\n\n\n\n

The same logic applies to Patent Box<\/a>. R&D Tax Credits and Patent Box aren\u2019t mutually exclusive. In fact, they tend to complement each other well because innovations that qualify for R&D Tax Credits often go on to generate the patented intellectual property that Patent Box is designed to reward.<\/p>\n\n\n\n

If you\u2019ve been told (or assumed) that your existing tax relief claims rule out R&D Tax Credits, it\u2019s worth getting a second opinion because it\u2019s probably not true!<\/p>\n\n\n\n

Myth 3: The paperwork is too burdensome to make it worthwhile<\/h2>\n\n\n\n

Some businesses have found the process of supporting a claim to be disproportionately time-consuming. We recently worked with a client who had made a claim a few years earlier through a large accountancy firm. The benefit they received was in the tens of thousands, but the internal resource needed to produce reports, go through revisions, and manage the process was so huge that they didn\u2019t bother to claim again afterwards because when they factored in the time cost, the net return was negligible.<\/p>\n\n\n\n

Our approach is deliberately different. We do the bulk of the work for you to make the claims process as light a touch as possible for our clients.<\/p>\n\n\n\n

In practice, that means we\u2019ll coach you on how the claim works and what we need. We\u2019ll ask you to send the relevant evidence, but then we\u2019ll draft the technical report on your behalf. We\u2019ll walk you through everything before submission, and nothing is sent without your sign-off, but we\u2019re the ones that do all the heavy lifting.<\/p>\n\n\n\n

A consistent theme in our client feedback is how we\u2019ve made the claims process manageable alongside their day jobs. For example, here\u2019s what our client Apexl Studios<\/a> said: \u201cLeyton made the whole process pretty simple. I could just have a conversation with the team about what we\u2019d done, without having to go through reams of paperwork. I just don\u2019t have time for that. Their knowledge and flexibility saved us a huge amount of time.\u201d<\/p>\n\n\n\n

Myth 4: Making an R&D claim significantly increases your risk of an HMRC audit<\/h2>\n\n\n\n

HMRC has introduced additional requirements in recent years, including pre-notification for R&D claims<\/a>, as part of broader efforts to reduce non-compliance in the R&D tax relief scheme. These changes have understandably made some potential claimants more nervous, but the risk of a compliance check for a well-prepared and well-evidenced claim is far lower than many normally assume.<\/p>\n\n\n\n

Worries about triggering a compliance check are completely understandable, but it shouldn\u2019t be a reason to avoid claiming any relief you\u2019re entitled to. HMRC aren\u2019t looking to catch you out, they\u2019re looking to stop fraud and error<\/a>.<\/p>\n\n\n\n

And if a compliance check does happen? Don\u2019t worry, we\u2019re here to help you through it. We defend our clients free of charge. We manage all communications with HMRC, guide you through the process, and work towards a successful resolution. We also offer an enquiry defence<\/a> support for non-clients, who are looking to defend legitimate claims.<\/p>\n\n\n\n

Here\u2019s what our client Precursive<\/a> said about our service: \u201cLeyton\u2019s enquiry defence protection clause gave us the reassurance to move forward with confidence. Having that additional layer of support, which we hadn\u2019t previously had in place, means we know Leyton would be there to represent and defend us in the event of an enquiry.\u201d<\/p>\n\n\n\n

How Leyton can help<\/h2>\n\n\n\n

The single most common mistake we see is businesses ruling themselves out before they\u2019ve had a conversation about their innovative projects. Whether it\u2019s because they\u2019re loss-making, because they\u2019re already claiming other reliefs, or because a previous claim put them off.<\/p>\n\n\n\n

But the only thing that matters is if you\u2019re doing eligible R&D. If you are, there\u2019s almost certainly a route to a claim. Everything else, including which scheme, what the benefit looks like, how to minimise your time commitment, is something we can help you work through.<\/p>\n\n\n\n

Speak to an expert<\/a> <\/strong>to find out more.<\/p>\n\n\n

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    \n u003cliu003eu003ca href=u0022https:\/\/leyton.com\/uk\/insights\/articles\/what-you-need-to-know-before-your-next-rd-investment\/u0022u003eu003cemu003eu003cstrongu003eWhat you need to know before your next Ru0026amp;D investment\u00a0u003c\/strongu003eu003c\/emu003eu003c\/au003eu003c\/liu003eu003cliu003eu003ca href=u0022https:\/\/leyton.com\/uk\/insights\/white-papers\/the-complete-guide-to-rd-tax-credits-2026-edition\/u0022u003eu003cemu003eu003cstrongu003eThe Complete Guide To Ru0026amp;D Tax Credits – 2026 Editionu003c\/strongu003eu003c\/emu003eu003c\/au003eu003c\/liu003e <\/ul>\n <\/div>\n <\/div>\n <\/div>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"

    The UK has a very generous R&D Tax Credits scheme, allowing you to claim for a significant proportion of your eligible R&D costs. The tax relief can make a huge difference, helping to fund new hires, accelerate the next phase of R&D, or simply provide cash flow to offer a bit of extra breathing room. 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