More choice under the new R&D tax regime: RDEC or ERIS? Our app helps you decide

With the new merged R&D tax relief scheme now in place, accountants and advisers are facing more choices than ever when preparing claims. One of the biggest changes? If a company qualifies for the Enhanced Research & Development Intensive Support (ERIS) scheme, you now have control over how to route qualifying expenditure – through NI ERIS, ERIS, RDEC, or a combination.

That decision can make a big difference to the final benefit your client receives.

To help you navigate this, we’ve added a new feature to the WhisperClaims app, giving you the ability to review and split spend between RDEC and ERIS or NI ERIS in a way that suits your client’s needs.

Why the choice between RDEC and ERIS matters

Under the old SME and RDEC schemes, certain rules dictated how projects were treated – you didn’t have a choice. But under the new regime, if a company meets the ERIS or NI ERIS criteria, you can now decide how much of their qualifying R&D spend to put through each scheme.

At first glance, ERIS and NI ERIS might look like the better deal – it was designed to reward intensive R&D activity. But depending on a company’s loss position, profitability and qualifying spend, RDEC might actually deliver a higher benefit in some scenarios.

This means there’s real value in being able to experiment with the numbers before locking in a decision.

How our new split tool works

In the Review step of the claim, you’ll now see a new tool that enables you to:

Toggle how much of the spend you want to route through RDEC or ERIS

Instantly assess how that affects the tax benefit for your client

Tailor your claim to maximise the value while remaining fully compliant

There are also strategic considerations. For instance, you might want to route some spend through ERIS or NI ERIS this year to secure the grace period, even if the immediate benefit is higher under RDEC.

This new feature puts that decision in your hands – giving you the flexibility to test different outcomes, and the structure to report them correctly in the Additional Information Form (AIF).

Scenarios where RDEC vs ERIS makes a difference

You’re working with a client that meets the ERIS or NI ERIS criteria, but their circumstances mean RDEC could deliver a better return

You want to test multiple claim scenarios before finalising the submission

You’re supporting clients year-on-year and want to future-proof eligibility through the ERIS or Ni ERIS grace period

You want to feel confident that you’ve optimised the claim – not just complied with the rules

Where to find it in the app

If you’re already a WhisperClaims customer, next time you’re reviewing a claim in the app, look out for the RDEC/ERIS split toggle in the Review step. It’s easy to use and gives you a clear view of how different routing choices affect the claim’s value. And if you are not yet a customer, why not get in touch for a chat?

Book a demo to see it in action

If you’re not yet using WhisperClaims, we’d love to show you how the software and our team can help you stay compliant and make confident decisions under the new regime.

Book a demo