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Tax credits

R&D expenditure credit (RDEC) for accounting periods beginning before 1 April 2024

R&D expenditure credit (RDEC) — pre-April 2024 scheme

Status

Closed for now

The funder has not said when this reopens.

Closed
Amount
Not published

Credit of 20% of qualifying costs incurred 1 April 2023 to 31 March 2024 (13% for 1 April 2020 to 31 March 2023). Only relevant now for late or amended claims covering accounting periods that began before 1 April 2024; superseded by the merged RDEC scheme.

Funder

HM Revenue & Customs

public · national

Deadline: Closed — Applies only to accounting periods beginning before 1 April 2024. New periods must use the merged RDEC scheme or ERIS. Included because amended/late claims for earlier periods are still possible.

Your odds
Not published

This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.

Effort
moderate

Moderate — a form and supporting documents.

Who can apply

SMEs used this scheme where work was subcontracted to them, where they received notified State Aid, or where costs were subsidised (e.g. by a grant).

How to apply

  1. Confirm the accounting period began before 1 April 2024 and you fall in an eligible category (large company, or SME claiming subcontracted, state-aided or otherwise subsidised work).
  2. Claim through the Company Tax Return with the additional information form.

What you will need

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-large-companies

"The R&D expenditure credit (RDEC) scheme can be used by some companies, with accounting periods beginning before 1 April 2024... If your accounting period began on or after 1 April 2024, you must claim under the Research and Development merged scheme."

Last checked against the official page on 5 October 2026

Source: www.gov.uk

Report an error Something wrong or out of date? Tell us.

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