Small (SME) vs Large (RDEC) for R&D Tax Credits

Small (SME) vs Large (RDEC) for R&D Tax Credits
The software underpinning RDRelief was sold to one of the big-4 professional service firms in 2018. Consequently, the brand is no longer in operation.
  • R&D Tax Advisors are invited to find out more about the claim preparation software.
  • Otherwise, please feel free to continue to browse this website for useful information regarding claiming R&D Tax Credits in the UK. However, beware that none of the information has been updated since 2018.


The determination as to whether your company qualifies as an SME or a large company is extremely important, as in many cases it will determine which regime you will claim under. Each regime has a significantly different level of benefit


To qualify as an SME the company must have:
Fewer than 500 staff
AND (either):
A turnover less than 100 Million Euros
Gross assets of less than 86 Million Euros.

If the company has any partner or linked enterprises (25% or more of shares or voting rights held by another entity), then enterprises belonging to the other entity need to be taken into consideration.

Linked Companies

Main article: Linked Companies
A company is linked if it holds over 50% of the voting rights in another company or another company holds over 50% of the voting rights in your company

Partner Companies

Main article: Partner Companies
If a company is not a linked company it can still be a partner company. If it holds more than 25% of your company's voting rights or capital it will be a partner company. Alternatively, it is also a partner company if your company holds more than 25% of its voting rights or capital

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