Can I claim R&D tax relief for my small company?

R&D tax relief is available to companies that are trying to achieve an advance in science or technology by resolving genuine scientific or technological uncertainty, not just general business development or applying existing techniques in a routine way. The rules and rates have changed significantly in recent years, with a merged scheme now applying to most companies, so eligibility and the value of a claim depend heavily on your specific activities and costs. This is a complex, closely scrutinised area of tax, so it's well worth using an accountant or R&D specialist to assess and prepare any claim properly.