Is there a minimum amount of money a company needs to spend to make an R&D tax credit claim?

Quite simply, no is the answer, your company does not need to have spent a minimum amount on qualifying R&D  (research and development) to submit an R&D tax credit claim. 

R&D tax credit eligibility criteria

The following is a list of the eligibility criteria for R&D tax credits. 

To make a claim, you must:

  • Be a UK Limited company subject to Corporation Tax.

  • Not be in administration or liquidation.

  • Carrying out R&D eligible activities.

  • There are other criteria, such as grants and subcontracting, which must also be considered, when making an R&D claim. For this reason, professional advice is recommended when preparing your claim.

Recoup Capital only focuses on R&D tax credits.  Because of this, our team of chartered tax advisers, sector specialists, lawyers and ex-HMRC inspectors are often able to identify more qualifying R&D activities and costs. Our service will save you time and is completely end-to-end, which includes dealing with HMRC on your behalf.


To unlock a higher level of rebate and to ensure you don’t get into trouble for making a claim, you do need a specialist to look at this for you.

To maximise your R&D claim, please contact us.

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