Terms of use

Last updated 14 August 2026.

This is an estimate, not advice

The figures produced by this calculator are estimates based on published HMRC rates and on the numbers you enter. They are not tax advice, accounting advice or a substitute for either. No relationship of adviser and client is created by using this site.

What the estimate depends on

An R&D claim turns on questions this tool does not ask: whether your project meets HMRC's definition of R&D, which of your costs qualify, how connected companies affect your intensity calculation, and whether any of several restrictions apply to your circumstances. A number produced here can be arithmetically correct and still be the wrong number for your company. The limits are set out in full on the methodology page, and you should read them before relying on anything here.

Accuracy

Rates are checked against HMRC sources and each carries the date it was verified. Even so, rates change, guidance is republished and errors happen. No warranty is given that the figures are current or correct at the moment you read them. Always check against HMRC directly before filing.

Liability

To the extent permitted by law, no liability is accepted for any loss arising from use of this site or reliance on its output, including any under-claim, over-claim, penalty or enquiry. You remain responsible for what you submit to HMRC.

Nothing here excludes liability for death or personal injury caused by negligence, for fraud, or for anything else that cannot lawfully be excluded.

Availability

The site is provided as it is and as available. It may be changed, suspended or withdrawn at any time without notice.

No affiliation

This site is independent. It is not affiliated with, endorsed by or connected to HM Revenue & Customs or any government department. Links to GOV.UK are provided for reference only.

Governing law

These terms are governed by the law of England and Wales, and the courts of England and Wales have exclusive jurisdiction.