Average UK R&D Credit Claim Value Spikes Despite Dip in Requests

Sept. 30, 2025, 11:29 AM UTC

The average value of research and development tax credit claims rose by 33% in the 2023-2024 tax year, while the total number of requests fell following changes to favor larger claims.

The overall number of R&D tax credit claims fell by 26% in the last tax year, according to statistics released by His Majesty’s Revenue and Customs Tuesday.

But the drop in claim numbers was most significant for the credit for small- and medium-sized enterprises, where the volume of claims was 31% lower than the previous year. In comparison, claims for the Research and Development Expenditure Credit scheme fell by ...

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