A snapshot from the webinar discussion (TLDW – too long, didn’t watch)

During the webinar the focus moved beyond the wording of the legislation and into how the rules are being applied in practice. Several themes emerged repeatedly:

Overseas restrictions are narrower – but stricter

Under the merged RDEC and ERIS schemes, overseas, EPW and subcontracted R&D costs are generally disallowed, while other cost categories remain unaffected. The distinction is clear in principle, but applying it correctly requires detailed cost analysis and evidence gathering.

EPWs require careful PAYE analysis

Only payments subject to UK PAYE can be included. The physical location of the worker is irrelevant but, PAYE treatment and appropriate apportionment become critical where payments are split.

Subcontracting decisions hinge on intention

Who initiated the R&D? Who was aware that R&D would be undertaken?

Under the merged scheme, these factors now determine which entity can claim, and documentation must reflect that reasoning clearly.

AIF reporting requirements have increased the documentation burden

Claims involving EPWs or subcontractors require specific data to be able to complete the Additional Information Form (AIF), including cost breakdowns, overseas elements and exemption reasoning.

Why structure and support matter now more than ever

Navigating the transition period

Firms preparing R&D claims are currently operating across multiple regimes.

Operating confidently across these frameworks requires more than technical understanding – it requires processes that support consistent and well-documented decision-making.

Supporting consistent R&D claim preparation

WhisperClaims is designed to support accountants navigating this complexity while retaining full control over the claim preparation process.

Our platform provides:

• A structured workflow covering merged SME and ERIS claims
• Embedded compliance prompts aligned to current legislation
• Clear documentation pathways for subcontracting and overseas decisions
• Automated risk review checks
• Unlimited Advice Line support for eligibility and scheme queries

WhisperClaims does not replace professional judgement. It supports it with structure, visibility and access to experienced technical input when needed.

For firms reviewing how R&D is delivered internally, exploring additional structure and support is often a practical next step.