Defined term
UK merged R&D scheme / ERIS
Also: ERIS · Enhanced R&D Intensive Support · UK merged scheme · eris-merged-scheme
The UK's post-merger R&D relief framework, including Enhanced R&D Intensive Support for qualifying SMEs.
From accounting periods beginning on or after 1 April 2024, the UK moved toward a merged R&D expenditure credit framework for most claimants, replacing the historic split between SME relief and RDEC for many companies. Enhanced R&D Intensive Support (ERIS) provides more generous treatment for certain loss-making SMEs that meet R&D intensity thresholds. Additional Information Form requirements and overseas expenditure restrictions remain important compliance topics. Confirm current scheme rules, intensity tests, and rates with HMRC.
Related on the Index
Related terms
Common questions
- Did SME R&D relief disappear entirely?
- The historic standalone SME scheme was largely absorbed into the merged framework, with ERIS preserving enhanced support for qualifying R&D-intensive loss-makers. Confirm which rules apply to your accounting period.
More glossary terms
Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.