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This article provides a comprehensive guide to the UK Corporation Tax (CT) R&D claim templates within Silverfin. It explains which template to select based on your accounting period, how to enter qualifying expenditure, and how the templates interact with the wider tax calculation.

Table of contents 

• At a Glance: Choosing the Correct Template
• Template Functionality and General Rules
• Legacy Templates (Pre-1 April 2024)
• ERIS / Post-1 April 2024 R&D Claim Template
• Linked CT600 Boxes and Dependencies
• Frequently Asked Questions (FAQs)

At a Glance: Choosing the Correct Template

The appropriate template is determined by the start date of the accounting period and the specific type of claim being made.

Template Functionality and General Rules

All Silverfin R&D templates share standard behaviors to ensure data integrity and ease of use:

• Input Rows: Users enter qualifying R&D expenditure by category (e.g., staffing, software, materials). The template automatically calculates the total claim outputs.
• Automatic Rate Splitting: If an accounting period straddles a rate change, the template displays separate columns for the pre-rate and post-rate periods.
• Long Periods of Account: For periods exceeding 12 months, the templates display separate columns for each accounting period plus an overall total.
• Validation Rules: Negative inputs are not accepted and will be flagged as invalid.
• Currency inputs should be entered as whole pounds (with the exception of specific supplemental rows in the legacy RDEC template).

Legacy Templates (Pre-1 April 2024)

Research and Development Claim for SME

Use this for legacy SME regimes. You will need to populate the Qualifying Expenditure table with costs such as staffing, software, and contracted-out R&D.

• SME Tax Credit Section: Includes detailed calculations for the tax credit cap.
• Key Inputs: You may need to confirm eligibility for the 14.5% cash credit rate, enter PAYE/NIC liabilities, and provide Employer PAYE references for the company and any connected parties.
• Confirmations: Ensure you toggle the confirmations for the R&D claim notification form and additional information form to populate the CT600 correctly.

R&D Expenditure Credit (RDEC)

Use this for legacy RDEC claims. It calculates qualifying expenditure and the gross RDEC amount.

• Supplemental Rows: Includes specific rows for SME RDEC claims resulting from work subcontracted by large companies or subsidised/capped work.
• Output: The gross RDEC amount flows automatically into the Corporation tax calculation outputs.

ERIS / Post-1 April 2024 R&D Claim Template

This is the primary template for all current periods. It supports the merged RDEC scheme and Enhanced R&D Intensive Support (ERIS).

Step 1: Select Claim Type

At the top of the template, answer the prompt: "Are you claiming enhanced R&D intensive support (ERIS)?"

• Select Yes for ERIS (Silverfin will validate this against Box 650 in Return Information).
• Select No for the merged non-ERIS RDEC route.

Step 2: Expenditure Entry

The template includes an updated expenditure table, including a dedicated line for Data licence and cloud computing. Enter your values into the relevant financial year columns if a split is displayed.

Step 3: Integration with CT Tax Calculation

For post-April 2024 non-ERIS claims, the payment mechanics are handled in the CT tax calculation schedule:

1. Complete the claim values in the ERIS / post-1 April 2024 R&D claim template.
2. Open CT tax calculation to manage brought-forward balances.
3. Locate Step 2 amounts brought forward and carried forward to enter opening balances from earlier periods.
4. Note the sign convention: Brought-forward balances are positive, but current-period credits are entered as negative (credit) values.

Linked CT600 Boxes and Dependencies

The R&D workflow involves multiple schedules. Use the table below to ensure all relevant boxes are populated:

Frequently Asked Questions (FAQs)

Why do I see pre-rate and post-rate columns?

This occurs when your accounting period crosses an HMRC rate change. You must apportion expenditure between the two periods.

Where do I enter brought-forward restricted RDEC?

Do not enter this in the R&D claim template. Instead, navigate to the CT tax calculation schedule and use the Step 2 amount brought forward fields.

Can I enter negative amounts for PAYE/NIC?

No. Silverfin requires these to be entered as positive values to calculate the cap correctly.

If you require technical assistance with template calculations, please contact the Silverfin Support Team.