{"jurisdiction":{"name":"United Kingdom","slug":"united-kingdom","code":"GB","region":"Europe"},"program":{"label":"Merged R&D scheme","headline":"20% credit; up to ~27% for intensive SMEs","refundClass":"Partly refundable","proposed":false},"creditIndex":{"score":70,"rank":10,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":60,"refundability":78,"breadth":80,"ease":66}},"authority":{"name":"HM Revenue & Customs","shortName":"HMRC","url":"https://www.gov.uk"},"primarySources":[{"label":"Corporation Tax: R&D relief guidance","url":"https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief","type":"guidance"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"advanced","url":"https://www.creditindex.org/calculator/united-kingdom"},"canonical":{"standards":"https://www.creditindex.org/standards/united-kingdom","calculator":"https://www.creditindex.org/calculator/united-kingdom","directory":"https://www.creditindex.org/directory/united-kingdom","facts":"https://www.creditindex.org/standards/united-kingdom/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:32:24.903Z"}