UK Tax Credits

R&D Tax Relief

If your UK limited company is conducting or considering the activities below, CTI can help you maximise research & development (R&D) tax credit:

  • Creating New Solutions
  • Improving Existing Solutions
    • Solutions can be: Products, Processes, Services, Materials, Devices

Small/Medium-Sized Enterprise or Large Company?

A company is considered a Small or Medium Sized Enterprise (SME) if it:

  • employs less than 500 staff AND
  • earns a turnover of under €100m or has a balance sheet total under €86m

SMEs qualify for a 230% superdeduction or a 14.5% refundable credit.

Should a company be over these thresholds, or provide subcontracted services to a large company, then the company would be eligible for a 13% (taxable) credit under Research & Development Expenditure Credit (RDEC). The net benefits for each scenario are:

A loss-making SME Up to 33% 11%
A profit-making SME Up to 25% 11%
Large Company   11%


What Types of Costs are Eligible?

  SMEs Large Co. (RDEC)
Employee Costs (Direct & Indirect)
Externally Provided Workers
Subcontractor Costs
Consumable Items
Clinical Trial Volunteers
Contributions to Independent Research


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When we went through our first year with CTI we had an 89% completion rate, to me that’s unheard of...their team is dedicated to working with us and they are trying to maximize your tax credits.
Jay Ramos, President of Amtec