R&D Tax Credits by Industry

Sector-specific guides to the merged R&D scheme for UK companies. Each page sets out what qualifies and what does not, typical claim ranges, HMRC enquiry risks, and worked examples. Written for finance directors who need a straight answer.

Quick answer: Uplift Tax publishes sector-specific guides to UK R&D tax credits covering software, manufacturing, engineering, biotech, cleantech, construction, food & drink, AI, agritech, and more. Each guide sets out what qualifies, typical claim ranges, and HMRC enquiry risks for that sector under the April 2024 merged scheme. This includes a dedicated guide covering hydrogen and energy storage R&D tax credits.

Your sector not listed?

Most UK sectors with an engineering, science, software or technical development function qualify. Our 15-minute assessment will tell you whether your company has a defensible claim and roughly what it is worth under the merged scheme.

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Frequently asked questions

Yes. Software development can qualify for R&D tax credits where it involves overcoming a genuine technological uncertainty. Examples include developing novel algorithms, building systems that push against the boundaries of current computing capability, or creating software that achieves something technically new rather than applying known techniques.

While R&D tax credits are available across all sectors, they are commonly claimed by companies in manufacturing, engineering, software and IT, pharmaceuticals, food and drink, and construction. However, any sector can qualify — eligibility turns on the nature of the work, not the industry.

Yes, if the work involves genuine scientific or technological advance. Consulting firms, architects, and financial technology companies have successfully claimed R&D tax credits where their projects required overcoming technical uncertainties — not just applying existing knowledge.