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What Are Research and Development Allowances (RDAs)?

Research and Development Allowances (RDAs), also known as Research and Development Capital Allowances, allow UK businesses to claim 100% tax relief on qualifying capital expenditure related to R&D. This includes costs for developing or refurbishing R&D facilities, laboratories, IT infrastructure, plant and machinery, and even company vehicles used by R&D staff.

By claiming RDAs, companies can offset their corporation tax liability in full for the year the expenditure occurs—helping to unlock cash flow and reinvest into innovation faster. Unlike standard capital allowances or the Annual Investment Allowance (AIA), RDAs are not capped and can offer significant savings on large capital investments.

 

Key Benefits of R&D Allowances (RDAs):

✅ 100% tax relief on qualifying R&D capital expenditure in the first year

✅ No upper limit on claimable amounts – ideal for high-value investments

✅ Available for assets not eligible under AIA, such as R&D buildings or laboratories

✅ Particularly valuable for large businesses exceeding their AIA thresholds

✅ Boosts cash flow and supports continued investment in research and innovation

Innovation Tax Reliefs

Who Should Consider RDAs?

Businesses that invest heavily in R&D facilities or assets—especially those exceeding the AIA limit—should strongly consider RDAs. Whether upgrading a laboratory, installing specialist equipment, or developing a new R&D hub, RDAs offer an effective way to reduce corporation tax and increase available capital.

 

Interested in understanding all your options? Our Innovation Tax Reliefs hub outlines every way we help businesses claim with confidence.

📞 If you’d like support with claiming R&D Allowances, simply get in touch using the form at the bottom of the page — our team will be happy to help.

 

Contact Us

Innovation Tax Relief Service Team

Meet the talented individuals behind our success! Our team is driven by innovation, expertise, and a shared passion
Aidan James
Partner
Dan Howse
Partner
Helen Mallalieu
Partner
Jamie Favell
Partner
Jay Yoganathan
Partner
Michael Bull
Partner
Russ Cahill
Partner
Scott Wickham
Partner
Sophia Watsham
Partner
Charlotte Davies
US Tax Director
Grace Bonse
R&D Tax Director
Ian Feaviour
US Tax Director
Rachel Alabaster
Private Client Tax Director
Richard Middleditch
Private Client Tax Director
Robert Astley
Family Office Director
Sucheta Thomas
Private Client Tax Director
Zohra Bala
Corporate Tax Director
Paul Spenceley
Tax Consultant
Carmen Shippey
US Tax Senior Manager
Nick Townend
Private Client Senior Tax Manager
Paul Flannery
US Tax Senior Manager
Sydnie Payne
Private Client Senior Tax Manager
Thomas Quinn
Corporate Tax Senior Manager
Toyan Williams
Corporate Tax Senior Manager
Amy Johns
US Tax Manager
Ben Greenwood
Private Client Tax Manager
Hemma Chana
US Tax Manager
Jeethu Job
US Tax Manager
Nicky Hutchison
Accounts and Finance Manager
Oliver Baker
Accounts Manager
Olivia Denton
Corporate Tax Manager
Martin Sevtsov
Marketing Coordinator
Rachel Ezrachie
Office and Operations Manager
Sophie Richards
Office and HR Manager
Alice Lin
Corporate Tax Assistant Manager
Alina Miron
US Tax Assistant Manager
Alister Gracias
Private Client Tax Assistant Manager
Danica Owen-Davidson
Private Client Tax Assistant Manager
Darshini Dayanand
US Tax Assistant Manager
Hassam Ali
Corporate Tax Assistant Manager
James Fothergill
Corporate Tax Assistant Manager
Jay Patel
Private Client Tax Assistant Manager
Emma Beattie
Accounts Preparer
Charlie Hill
Private Client Tax Senior
Elias Cox
Corporate Tax Senior
Hashmat Choudhry
US Tax Preparer
Hugo Costain
Private Client Tax Senior
James Davies
Corporate Tax Senior
Jess Bonner
Senior US Administrator
Talia Lockwood
Corporate Tax Senior
Ben Warner
Corporate Tax Assistant
Laiba Khan
Corporate Tax Assistant
Mathew Valliath
UK Private Client Tax Trainee
Vishnupriya Balakrishnan
UK Private Client Tax Trainee
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Our Clients Love us

Scroll through the testimonials from our clients.

Our company has engaged with Tax Advisory Partnership on R&D activities. Their service has been solution oriented, proactive, and good value for money. We have developed a good relationship with Tax Advisory Partnership and find their R&D consultants to be good listeners. I would highly recommend Tax Advisory Partnership for their knowledge of the regulations and the ongoing support they offer.
CFO of a major F1 motorsport company
Our company has engaged with Tax Advisory Partnership on R&D activities. Their service has been solution oriented, proactive, and good value for money. We have developed a good relationship with Tax Advisory Partnership and find their R&D consultants to be good listeners. I would highly recommend Tax Advisory Partnership for their knowledge of the regulations and the ongoing support they offer.
CFO of a major F1 motorsport company

Recent News

Please read our latest blog posts below.
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R&D Tax Relief 2026: 10 HMRC Traps Costing Firms £100K+

R&D tax relief remains one of the most significant incentives for innovation in the UK. However, the transition to the Merged R&D Scheme has...
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R&D Tax Relief: What’s Changing in 2026?

The rules for R&D tax relief are moving fast this year. If you’re a business owner or a tax adviser, you’ve probably noticed the goalposts...
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Understanding Advance Assurance and Clearance Support in R&D Tax Relief

Research and Development (R&D) tax relief remains a key incentive for innovative small and medium-sized enterprises (SMEs) in the UK. HMRC’s advance...
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