{"id":1889,"date":"2023-12-21T10:31:22","date_gmt":"2023-12-21T10:31:22","guid":{"rendered":""},"modified":"2026-07-26T19:02:02","modified_gmt":"2026-07-26T17:02:02","slug":"merged-rd-scheme","status":"publish","type":"article","link":"https:\/\/leyton.com\/uk\/insights\/articles\/merged-rd-scheme\/","title":{"rendered":"Why is the government merging the R&amp;D schemes?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The UK Government has confirmed plans to merge the <a href=\"https:\/\/leyton.com\/uk\/r-and-d-sme-tax-credits-scheme\/\">SME Scheme<\/a> and <a href=\"https:\/\/leyton.com\/uk\/research-development-expenditure-credit\/\">RDEC<\/a> into a single R&amp;D tax relief scheme for research and development activities. This announcement follows the initial proposal made during the earlier Spring Budget and will take effect from 1 April 2024.<br><br>It achieves the government\u2019s ambition of creating \u201ca simplified, single RDEC-like scheme for all\u201d following their <a href=\"https:\/\/assets.publishing.service.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/1037348\/RD_Tax_Reliefs.pdf\">R&amp;D Tax Reliefs Report<\/a>, which explored the case for merging the two schemes into a single relief scheme for R&amp;D.<br><br>So, why has the government decided to merge the two schemes? And what does that mean for UK businesses? To help explain the context behind the changes, we\u2019ve explored the government\u2019s reasoning as well as answered some common FAQs regarding the new merged R&amp;D scheme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What do we know about the merged R&amp;D scheme?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From 1 April 2024 there will be a single R&amp;D scheme that applies to all UK companies, regardless of their size (except when they are classed as being an \u201cR&amp;D intensive\u201d SME). Here&#8217;s what we know about the merged R&amp;D scheme:<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-check-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    u003cliu003eThere will be a single set of rules for both large and small businesses.u003c\/liu003eu003cliu003eThe list of qualifying bodies for eligible contracted Ru0026amp;D costs will be removed (this currently applies to the RDEC scheme).u003c\/liu003eu003cliu003eThe company that conducts the Ru0026amp;D will receive the Ru0026amp;D relief, not the subcontracted company (although, the subcontracted company might be able to claim Ru0026amp;D costs for any resulting Ru0026amp;D not connected to the customer\u2019s initial project).u003c\/liu003eu003cliu003eThe rules on subsidised expenditure, which currently apply to the SME scheme, will no longer be relevant due to the new subcontracting rules so they will be removed from the merged scheme.u003c\/liu003eu003cliu003eThere will still be an u003ca href=u0022https:\/\/leyton.com\/uk\/insights\/articles\/everything-you-need-to-know-about-rd-intensive-smes\/u0022u003eRu0026amp;D\u00a0intensive schemeu003c\/au003e for SMEs, but the threshold to be considered\u00a0\u201cintensive\u201d will be reduced from 40% to 30% of total expenditure for accounting periods on or after 1 April 2024.u003c\/liu003eu003cliu003e The changes come into effect for the accounting periods starting on or after 1 April 2024, rather than for all expenditure on or after this date. This gives flexibility to large and small businesses whose accounting period overlaps with 1 April 2024 (i.e., there will not be a need to claim under different schemes).u003c\/liu003e                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\">Why is the government merging the R&amp;D schemes?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The government is considering merging the schemes into an RDEC-like benefit for several reasons. They aim to:<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-num-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    u003cliu003esimplify Ru0026amp;D Tax Reliefu003c\/liu003eu003cliu003egive more visibility to decision-makersu003c\/liu003eu003cliu003edrive investment in the UK economyu003c\/liu003eu003cliu003emake it easier for claimantsu003c\/liu003eu003cliu003ereduce fraudu003c\/liu003eu003cliu003edeliver value for the UK taxpayer.u003c\/liu003e                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<h3 class=\"wp-block-heading\">1) <strong>Simplify R&amp;D Tax Relief<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The government has been on a mission to simplify R&amp;D Tax Relief. Compared to other countries, the UK was in the usual position of having two <a href=\"https:\/\/leyton.com\/uk\/rd-tax-sme\/\">R&amp;D Tax Credit<\/a> schemes, which made merging the schemes an obvious candidate for tax simplification.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2) Give more visibility to decision-makers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The government believes that RDEC provides clearer information for decision-makers about how much their business will receive upfront. With RDEC, companies receive relief as an \u201cabove-the-line credit\u201d. For the <a href=\"https:\/\/leyton.com\/uk\/r-and-d-sme-tax-credits-scheme\/\">R&amp;D SME Scheme<\/a>, the exact amount of the relief can only be calculated with certainty after the end of the accounting period. The government see <a href=\"https:\/\/leyton.com\/uk\/research-development-expenditure-credit\/\">RDEC<\/a> as providing earlier and clearer certainty, helping businesses budget for R&amp;D as well as making it much more attractive to investors who can factor in the credit while making investment decisions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3) Drive investment in the UK economy<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As mentioned above, giving more visibility to potential investors is a key consideration for HMRC, because the government is pushing for more investment in the UK. When they launched their <a href=\"https:\/\/www.gov.uk\/government\/news\/rd-tax-relief-reform-consultation-launched\">reform consultation<\/a>, they said the reform aims to \u201cdrive innovation and grow the economy.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Separately, the government has <a href=\"https:\/\/www.gov.uk\/government\/publications\/evaluation-of-the-research-and-development-tax-relief-for-small-and-medium-sized-enterprises\">conducted research<\/a> suggesting that the RDEC scheme is more likely to stimulate private research and investment than the SME scheme, simply because the above the line credit offers greater certainty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4) Make it easier for claimants<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When HMRC commissioned an <a href=\"https:\/\/assets.publishing.service.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/935191\/HMRC_Research_Report_598_R-and-D_tax_relief_for_SMEs.pdf\">Evaluation of the R&amp;D Tax Relief for SMEs<\/a>, they found that 18% of SMEs found the process difficult (only 27% said that they found the process easy and the rest were somewhere in-between).<br><br>HMRC admitted that there are some ambiguities between the two schemes, which might cause confusion, such as when R&amp;D work is subcontracted. In some other instances, a company may file an R&amp;D Tax Credit claim for the same or multiple projects under both the SME scheme as well as RDEC. The merged R&amp;D scheme reduces these ambiguities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5) Reduce fraud<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/committees.parliament.uk\/publications\/31759\/documents\/178686\/default\/\"><u>HMRC estimates<\/u><\/a> that during 2021-22 the level of fraud and error was at \u00a3430 million (7.3%) for the SME R&amp;D scheme and \u00a339 million (1.1%) for RDEC.<br><br>These statistics inspire the <a href=\"https:\/\/leyton.com\/uk\/insights\/articles\/how-rd-tax-credits-are-changing-from-april-2023\/\">April 2023 changes to R&amp;D Tax Credits<\/a>, many of which are designed to prevent abuse of the SME scheme and reduce the chance of errors being made. As the government see RDEC as having a much lower level of error and fraud, this steered them towards merging the schemes to something that resembles RDEC for all businesses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This doesn\u2019t mean that <a href=\"https:\/\/secure-web.cisco.com\/17LStFhCpLtAcNWpKDIdBx28g-cyXf4pijOAwP5MwfuTEq3F65oKLPGNsh7jPc-IQxOju4x5c_65hQf0BzJBQBtnH4j1FurOvtjkMJpBcI_J7c-m-XYaN98sJshAw1yppbqUST526yjcYGLEfWYp3K36WdHFlwFu6DJ-HJxVEa8d--2ZiKmX6SOxLJcYQVdEB4xyXUUylA7StFwIS7oL2Iq7T0pGM5SU_ROxL_qwpTcscJs3xwHvB1V0hqxw0RvmJGyeFV44pjnO6kCk2RAmk13pKR9npso84v5Puz363ER4aoIZ-eSYuTOXVzTHzuRuZIwOwVYJzL4oYs_9D1gd2kcTiVDNXJDB16VrBHSYWlsunApeYDv-mI72uOOcBsjMQad0HSHiRLtk7DkcoWvCvLUAruoN9K-4-dJbnk68-sOQ\/https%3A%2F%2Fleyton.com%2Fuk%2Fhmrc-rd-enquiry-defence-support-service%2F\">R&amp;D enquiries<\/a> will become any less common under the merged scheme. In fact, the opposite is more likely as reducing mistakes and fraudulent claims has become a top priority for HMRC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6) Deliver value for the UK taxpayer<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When the initial reforms to <a href=\"https:\/\/www.gov.uk\/government\/publications\/research-and-development-rd-tax-reliefs-reform\/reforms-to-rd-tax-reliefs\">R&amp;D Tax Reliefs were announced<\/a>, the government supported its decision with a note from the Office for Budget Responsibility (OBR), which said that they \u201cexpect the reform to save \u00a31.3bn per year by 2027\/28\u201d. While the reforms were only a step towards a single R&amp;D scheme, the line from the OBR is revealing &#8211; the trajectory of the reforms are expected to save money and deliver better value.<br><br>In December 2022, a policy update at the <a href=\"https:\/\/www.gov.uk\/government\/groups\/research-development-consultative-committee\">Research and Development Communication Forum<\/a> reported that:<br><br><em>The SME scheme costs almost twice as much as RDEC and is, as it stands, significantly more generous. Yet HMRC estimate that RDEC incentivises \u00a32.40 to \u00a32.70 additional R&amp;D for every \u00a31 of public money spent, whereas the SME scheme incentivises \u00a30.60 to \u00a31.28 of additional R&amp;D.\u202f&nbsp;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Again, it\u2019s clear that RDEC has been considered to incentivise more R&amp;D and therefore deliver better value for the UK taxpayer as well as boosting productivity.<br><br>This drive to deliver value was confirmed earlier this year, when the Financial Secretary to the Treasury wrote in the <a href=\"https:\/\/assets.publishing.service.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/1128970\/20230113_R_D_Consultation.pdf\">R&amp;D Tax Reliefs Review Consultation<\/a> that any new system would be \u201cunderpinned by the effective application of taxpayers\u2019 money\u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How can Leyton Help<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The new rules represent a huge shift in how businesses can claim R&amp;D Tax Credits in the future. While the changes aim to simplify the relief process, the complexity of the changes themselves and the upheaval they will likely cause may cause confusion and uncertainty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That\u2019s where we can help. We have an in-depth knowledge of HMRC\u2019s regulations, so we\u2019ll be able to guide you on how the new rules will affect your R&amp;D claims. We\u2019ll make sure that you\u2019re in compliance with the new rules while also unlocking the full potential of the benefit that you can claim.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/uk\/contact-us\/\">Speak to an expert today<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you enjoyed this article, you might also like:<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w  is-style-check-list\"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    u003cliu003eu003ca href=u0022https:\/\/leyton.com\/uk\/insights\/articles\/how-to-prepare-your-additional-information-for-claiming-rd-tax-relief\/u0022u003eHow to prepare your additional information for claiming Ru0026amp;D Tax Reliefu003c\/au003e.u003c\/liu003eu003cliu003eu003ca href=u0022https:\/\/leyton.com\/uk\/insights\/articles\/everything-you-need-to-know-about-rd-intensive-smes\/u0022u003eEverything you need to know about Ru0026amp;D intensive SMEsu003c\/au003e.u003c\/liu003e                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>The UK Government has confirmed plans to merge the SME Scheme and RDEC into a single R&amp;D tax relief scheme for research and development activities. This announcement follows the initial proposal made during the earlier Spring Budget and will take effect from 1 April 2024. It achieves the government\u2019s ambition of creating \u201ca simplified, single [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":1966,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[680],"tags":[528,532],"expertise":[],"class_list":["post-1889","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-gd-en","tag-hmrc-en","tag-rd-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Why is the government merging the R&amp;D schemes?<\/title>\n<meta name=\"description\" content=\"We look at why the UK Government is creating a new single research and development tax relief scheme by merging the SME R&amp;D Scheme &amp; RDEC in 2024.\" \/>\n<meta name=\"robots\" content=\"index, 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