Merged scheme mayhem? Your end of year survival guide – recording now available

With December marking the first major tax deadline under the new merged RDEC and ERIS regime, accountants across the UK are preparing their first wave of claims under rules that are still bedding in.

To help firms approach December feeling prepared, we recently hosted our “Merged Scheme End of Year Survival webinar ” bringing together the core topics we’ve covered throughout the year.

If you missed the live event, you can now watch the recording on demand.

Watch webinar on demand

What we covered

During the session we walked through:

The key legislative shifts of 2024 – what has changed why it matters and where advisers need to take extra care

Overseas cost restrictions

Subcontracting rules

Transitional periods across 1 April 2024

NI ERIS and interaction with grants

The AIF and CNF and,

What “good” looks like under the new scheme in terms of best practice for evidence, narrative structure, and risk mitigation.

What we learned from our audience

We ran two polls during this session to understand where our audience currently are with the merged scheme and which areas feel highest-risk.

Poll 1: Where are you currently at with merged scheme claims?

48% Completed at least one merged-scheme claim

26% Started first claim but not finished

17% Read the rules but not yet tackled a live claim

9% Not ready yet looking for guidance

The audience was almost evenly split between firms who have already prepared merged scheme claims and those still in the early stages of tackling their first. With March 2025 marking the first full year of merged scheme claims, and December being the first major submission deadline, this is exactly what we expected.

Things for accountants and advisers to think about here – has your internal process kept pace with the new rules? Have you updated your knowledge but not your workflow? It’s worth reviewing whether you’ve built the structure needed to apply the rules consistently and defensibly.

Poll 2: Which area feels highest risk?

33% Overseas costs (EPWs / subcontractors)

27% Subcontracting rules & claimant identification

20% Transitional periods

13% Project narratives

7% NI ERIS

Unsurprisingly, overseas costs emerged as the area causing our audience the most concern, followed closely by subcontracting rules – two areas that have materially changed under the merged scheme. Transitional periods also remain a challenge as firms navigate split-regime accounting periods for the first time.

Our advice? Allow more time than you think. These areas demand careful interpretation, documentation, and consistency.

Watch webinar on demand

If you’d like to dig deeper into any of the topics covered here are the best places to start:
Blog Library – Guidance on the merged scheme, overseas costs, subcontracting, NI ERIS, transitional rules, and more.

eBook Collection – Download our structured guides including our full Merged Scheme eBook

YouTube Channel – Watch previous webinars

How WhisperClaims can support your in-house claim preparation process?

WhisperClaims is more than just software – it’s a framework for compliance, risk management, and efficiency in R&D tax relief. Accountants save time while maintaining rigour. Clients gain confidence that their claims are defensible. Firms protect their reputation in a challenging, highly visible sector.

If you’d like to find our more about how WhisperClaims software and expert Advice Line support can help you prepare robust claims on behalf of your clients, whilst keeping you confidently on the right side of HMRC, why not book a demo?