ERIS vs Merged R&D Scheme: What UK Tech Scaleups Need to Know For UK technology, SaaS and software scaleups, the R&D tax relief landscape changed significantly from accounting periods beginning on or after 1 April 2024. The old SME and RDEC schemes no longer apply to most new periods. Businesses now generally consider the Merged…
HMRC Compliance, AIF Filing & Pre-Notification Rules: A CFO Guide to UK R&D Tax Relief HMRC Compliance, AIF Filing & Pre-Notification Rules For UK SaaS, software and technology businesses, calculating the R&D tax benefit represents only part of the process. HMRC compliance starts before the claim reaches the Corporation Tax return. The current framework requires…
Qualifying Cloud Computing, Data Licences & Software Spend: A UK Tech CFO Guide Qualifying Cloud Computing, Data Licences & Software Spend For UK SaaS, IT and technology businesses, cloud infrastructure often represents a major part of the R&D budget. AWS, Microsoft Azure, Google Cloud, specialist datasets, development software, testing environments and data-processing infrastructure can all…
HMRC’s Subcontractor & Overseas Expenditure Rules: A CFO Guide for UK Tech Businesses. HMRC’s Subcontractor & Overseas Expenditure Rules For UK SaaS, software and technology businesses, outsourcing development can create a significant R&D tax-relief issue. From accounting periods beginning on or after 1 April 2024, the merged R&D Expenditure Credit (RDEC) and Enhanced R&D Intensive…
Navigating the 20% Merged R&D Expenditure Credit (RDEC): A CFO Guide for UK Tech Businesses. Navigating the 20% Merged R&D Expenditure Credit (RDEC) For UK technology, SaaS and IT businesses, the 20% merged R&D Expenditure Credit (RDEC) changes how R&D tax relief appears in financial statements and how CFOs should model its economic value. The…
Indemnified Fee-Payer Operations: Protecting UK Tech Businesses When Managing Contractors. Indemnified Fee-Payer Operations. For UK IT, SaaS and technology businesses, contractor growth can create a complex layer of IR35, PAYE, National Insurance and fee-payer responsibilities. HMRC’s off-payroll working rules place specific responsibilities on the deemed employer or fee-payer where the rules apply. The fee-payer can…
Working Practice Alignment: Keeping IR35 Contractor Reality Consistent With the Contract. Working Practice Alignment For UK IT, SaaS and technology businesses, an IR35 assessment is not a one-time paperwork exercise ,it required working practice alignment with various factors. A contractor’s written agreement may describe an independent relationship, but HMRC guidance makes clear that an engagement…
Legally Defensible SDS Generation: A Smarter Approach to IR35 Compliance for UK Tech Businesses Legally Defensible SDS Generation: For UK IT, SaaS and technology businesses, engaging contractors through personal service companies can provide access to specialist skills without traditional permanent hiring. But under the UK’s off-payroll working rules (IR35), contractor engagement is not simply a…
Cross-Border Tax & Compliance Parity: How UK Tech Businesses Can Safely Contract Non-UK Freelancers. Cross-Border Tax & Compliance Parity: For UK SaaS, IT and technology businesses, hiring specialist talent overseas can be an efficient way to access skills without building every capability in-house. But a freelancer agreement alone does not automatically make an international engagement…
Automated Status Determination for IT & SaaS Businesses: Smarter IR35 Compliance Automated Status Determination: A Strategic IR35 Solution for UK Tech Companies UK IT, SaaS and technology businesses depend on specialist contractors to scale engineering teams, accelerate product development and deliver complex digital projects. From software engineers and DevOps specialists to cybersecurity consultants and data…