The Merged RDEC Scheme: A practical guide for accountants and advisers

What’s inside?

Inside this ebook, you’ll find a collection of expert insights on how to navigate the new Merged RDEC and ERIS schemes. Each chapter focuses on a specific challenge posed by the updated regime, giving you practical steps to strengthen your R&D tax claim preparation.

Topics covered include:

Overseas expenditure: What costs are still allowable and when exemptions apply.

Subcontractor costs: New rules, data requirements, and avoiding double claims.

Externally Provided Workers (EPWs): PAYE considerations and HMRC’s reporting expectations.

Splitting costs between RDEC and ERIS: How to make strategic decisions for maximum benefit.

Subsidies and subcontracted R&D: What’s changed and how to adjust your processes.

Northern Irish ERIS claims: Key differences and compliance tips.

Longer accounting periods: How to prepare claims spanning multiple regimes.

Ready to put this into practice?

WhisperClaims helps accountants and advisers prepare robust, compliant R&D tax claims through a structured framework, built-in compliance checks, and access to our Advice Line support — all included in your subscription.

Book a demo today to find out more about how WhisperClaims can support you and your firm.

Guide Author

Jen Badger

Managing Director

Full Chapter List

Introduction

Page 2 – What you need to know about overseas expenditure…

Page 5 – What you need to know about subcontractors…

Page 8 – What you need to know about Externally Provided Workers (EPWs)

Page 10 – What you need to know about splitting the costs…

Page 13 – What you need to know about subsidies and subcontracted R&D…

Page 16 – What you need to know about Northern Irish (NI) ERIS claims..

Page 19 – What you need to know about longer periods of account…