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

Confused by the Merged RDEC scheme? We’ve broken down the key changes into this practical guide for accountants and advisers – from overseas costs and subcontractors to ERIS and the Additional Information Form.

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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's headshot from the 2021 WhisperClaims photoshoot

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…

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