Can I Claim R&D Tax Credits Every Year?

‍In short, yes, a business can claim every year as long as the company is continuing R&D activities in their accounting periods. Companies are eligible each year to make an application for relief depending on qualifying activities if in line with HMRC guidelines.

Image of speech marks with years inside
Read time
1 minute

In short, yes, a business can claim every year as long as the company is continuing R&D activities in their accounting periods. Companies are eligible each year to make an application for relief depending on qualifying activities if in line with HMRC guidelines. It is expected that a company that invests in R&D will claim each year as the notion of R&D will be ingrained in their business operations.

Can I claim R&D tax credits every year?

A query we often receive is whether R&D tax credits are claimed as a one-time effort. This question is often of interest to companies who regularly engage in R&D activities and projects. In short, the answer as explained above is yes. Companies that are involved in development work to enhance capabilities of a particular product, process, or methodology, or extend the overall knowledge of the field they are operating in could potentially benefit from R&D Tax reliefs.

What if my project spans multiple years, am I eligible for R&D tax credits in each year?

Within each accounting period, the R&D activities should be defined clearly to highlight the advances sought in each year and how they attempted to resolve the challenges of the R&D projects. In this instance where an R&D project extends over multiple years, it’s possible to submit claims for each year if the activities are ringfenced appropriately.

How far back can I claim R&D tax relief?

Submissions for R&D claims can be back dated by up to 2 accounting periods.

R&D tax relief advice:

For help in claiming provided by qualified experts within the R&D tax field including Ph.D. level scientists and accountants please get in touch. RCK can help you navigate these complexities with ease and handle all communications with HMRC on your behalf.

Explore other articles

Capital Allowances: Research and Development Allowances (RDAs) Explained

A practical guide to Research and Development Allowances (RDAs), including qualifying capital expenditure, laboratories, pilot plants, R&D facilities, interaction with R&D tax relief, and how businesses can maximise tax savings on innovation projects.

June 12, 2026
5 minutes

R&D Tax Credits: Who can claim for subcontracted R&D?

The classification of R&D subcontracting ownership remains a highly debated and complex aspect of R&D tax credit claims and has historically led to confusion among claimants. This article explains how to identify R&D ownership for tax purposes.

June 9, 2026
10 minute read

Book your free audit