ENHANCED R&D INTENSIVE SUPPORT
ERIS provides a more generous R&D tax relief route for qualifying loss-making, R&D-intensive SMEs. Hamilton Wood & Company helps you establish ERIS eligibility, review the R&D intensity position and prepare a robust, fully managed claim around HMRC’s current requirements.
Higher credit rate
for qualifying R&D
For loss-making
R&D-intensive SME's
Specialist claim route
separate from the Merged Scheme
4.9/5
Client rating
£600k+
Recent claims finalised
9x
Award-winning specialists
For accounting periods beginning on or after 1 April 2024, the UK’s current R&D tax relief system provides two routes: the Merged Scheme and Enhanced R&D Intensive Support (ERIS). This scheme is available to qualifying loss-making, R&D-intensive SMEs that meet the relevant conditions. An eligible company can choose this scheme or the Merged Scheme for qualifying expenditure, but cannot claim both schemes for the same costs.
WHAT IS ERIS?
Plain-English support that supercharges your ERIS R&D tax relief. Our proven claims process can provide a more generous payable benefit for qualifying loss-making SMEs, helping turn intensive R&D investment into stronger commercial value.
This scheme bridges the gap between heavy R&D investment and commercial returns.
– Hamilton Wood & Company
We assess your projects, expenditure and supporting evidence to identify potentially qualifying R&D.
We review your claim eligibility and R&D intensity position, identifying factors that could affect the correct treatment.
We prepare the technical and financial information needed to support your R&D claim and Company Tax Return.
Where this scheme applies, it can provide enhanced support compared with the Merged Scheme. We establish the appropriate route before claim preparation.
Reinvest the benefit to strengthen your business and drive innovation.
We support you year-after-year to maximise your position and keep you protected.
See how much you could claim
Quick, no obligation eligibility check in minutes.
IS THIS SCHEME RIGHT FOR YOU?
If your company is an R&D intensive SME, ERIS may be worth specialist review — but the headline criteria alone do not confirm eligibility.
A UK SME for R&D tax-relief purposes
Loss-making for the relevant accounting period
Meeting the intensity condition
Undertaking projects that seek an advance in science or technology
Company and group circumstances support ERIS eligibility
R&D expenditure and supporting evidence can be substantiated
The criteria above provide only an initial indication. Company structure, connected businesses, expenditure treatment, loss position, supporting evidence and claim history can affect whether the scheme is available to you. Hamilton Wood reviews the full position before a claim proceeds.
QUALIFYING COSTS
Staff costs
Externally provided workers
Subcontracted R&D
Software & cloud services
Consumables & prototypes
Power, utilities & heating
Clinical trial volunteers
Not every cost within these categories will always qualify for an R&D tax credit claim. The correct treatment can depend on the underlying R&D activity, contractual arrangements and supporting evidence. Hamilton Wood identifies the supportable position before expenditure is included within an appropriately qualifying scheme, with full ongoing support long after the claim is finalised.
SECTORS WE SUPPORT:
Innovation doesn’t sit still. Neither do we. We share your passion for progress.
We help ambitious innovators across a wide range of sectors.
Advanced manufacturing
Life sciences & biotech
Digital & software
Clean energy & environment
Deep tech & engineering
Creative & industrial tech
Any other innovative business could potentially qualify.
Sector alone does not determine eligibility. What matters is the qualifying R&D activity and the company’s wider circumstances, which is why we recommend a specialist review before a claim is made.
Not sure which route applies? Choosing the wrong R&D tax relief route or applying the eligibility rules incorrectly can affect both claim value and compliance. Hamilton Wood reviews the position before the claim is prepared.
ERIS claims sit within HMRC’s wider R&D tax relief requirements. The project position, qualifying expenditure, scheme eligibility and prescribed claim information need to be consistent and supportable.
The R&D Additional Information Form forms part of the claim process, and some companies may also have a claim-notification requirement. Missing required information, inconsistent evidence or incorrectly applying the rules can result in a claim being rejected, adjusted or challenged.
Hamilton Wood reviews the technical and financial position before submission, identifies potential evidence gaps and prepares the specialist R&D information needed to support a robust claim.
OUR END-TO-END CLAIM PROCESS
Clear steps. Proven outcomes.
We learn about your business, projects and challenges.
We identify qualifying R&D activity and test eligibility.
We calculate qualifying costs and prepare your claim.
We review, refine and ensure HMRC ready case narrative.
We submit your claim and manage any HMRC queries.
You receive your tax benefit and can focus on business growth.
Let our specialists expertly handle the process, so you can focus on building what’s next.
or call 0161 841 1806
This scheme is a specialist R&D tax relief route for qualifying loss-making, R&D-intensive SMEs. It can provide enhanced support where the relevant conditions are satisfied, but eligibility and claim value depend on the company’s individual circumstances. Hamilton Wood & Company provides a fully managed ERIS service designed to identify the strongest supportable claim while keeping compliance at the centre of the process.
Eligibility involves more than being loss-making or spending heavily on research and development. The nature of the R&D activity, expenditure, company circumstances and supporting evidence can all affect the position. Hamilton Wood reviews these factors together, giving you a specialist assessment before committing time or resources to finalising claim.
The value of any claim depends on correctly identifying the qualifying activity and the expenditure that can be robustly supported. Hamilton Wood combines specialist technical and financial review to help capture the full legitimate opportunity while avoiding aggressive or unsupported positions that could create unnecessary HMRC risk.
Our objective is simple: maximise the supportable value of the claim without compromising its compliance or credibility.
Our specialist ERIS R&D tax relief service sit within HMRC’s wider R&D tax relief compliance framework, and errors in eligibility, expenditure, supporting information or claim preparation can lead to questions, adjustments or rejection. A claim that appears straightforward can become considerably more complex once the underlying evidence and company circumstances are examined.
Hamilton Wood prepares the R&D position around current HMRC requirements, identifies potential weaknesses before submission and remains available if HMRC subsequently raises questions.
The appropriate route depends on the company’s circumstances rather than simply selecting whichever scheme appears to offer the greater headline benefit. ERIS and the Merged R&D Scheme have different eligibility and claim considerations, and the wrong treatment can affect both value and compliance.
Hamilton Wood reviews the available position and explains the appropriate route before the claim is prepared, helping directors make an informed decision without having to interpret the detailed rules themselves.
ERIS claims requires the technical R&D position, financial analysis and supporting claim information to work together. Hamilton Wood & Company provides a specialist-led, fully managed research and development claim service, reducing the burden on directors, accountants and technical teams while maintaining a strong focus on accuracy, evidence and HMRC compliance.
Our 9x award-winning specialist service is built around identifying legitimate R&D value, preparing robust claims and supporting clients throughout the process; including where HMRC asks further questions.
Unlock a stronger outcome with ERIS
