Startup tax relief review

A single review of every relief a UK startup can claim, R&D, SEIS, EIS, EMI, capital allowances, Patent Box and loss relief, with the deadlines that apply.

• R&D eligibility assessment under the merged scheme

• SEIS and EIS position, limits used and remaining headroom

• EMI eligibility and valuation approach

• Full expensing and annual investment allowance on capital spend

• Patent Box screening where IP is commercialised

• Loss relief options: carry back, group relief, or surrender for credit

Reliefs are lost to deadlines more often than to eligibility. R&D advance notification within six months of the period end for new claimants, the additional information form before the claim, 92 days for EMI notification, and the employment-related securities return by 6 July are the ones that most often catch founders out.

Full expensing gives 100% first-year relief on qualifying new plant and machinery for companies, and the annual investment allowance covers £1m of qualifying expenditure. Software, servers and equipment purchases should be reviewed rather than assumed to be simple overheads.

Trading losses can be carried forward, carried back one year, surrendered within a group, or in R&D-intensive cases surrendered for a payable credit. Choosing badly can leave cash sitting unused for years.

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

We start by looking at the last filed accounts, your current records and your filing dates, then confirm a fixed scope and fee in writing.

Once the work is live you get reminders ahead of each deadline, a named person to ask questions, and a plain-English summary when the figures are ready, not a PDF with no explanation.