Downloads and tidies the HMRC Research and Development Tax Credits Statistics publication, covering the SME R&D Relief and Research and Development Expenditure Credit (RDEC) schemes and, from 2024-25, the merged scheme and Enhanced R&D Intensive Support (ERIS). Annual data runs from 2016-17 to the most recent financial year, published annually in September.
Value
An hmrc_tbl with columns tax_year, scheme, description,
measure, value, and status (HMRC's revision label, e.g.
"Unchanged", "Provisional, Revised", "Provisional, Uplifted").
Details
Figures for the most recent years are provisional and subject to revision
as late claims are processed; the status column carries HMRC's label.
For accounting periods beginning on or after 1 April 2024 the SME and RDEC
schemes were replaced by the merged scheme and ERIS. HMRC reports these
inside the existing groupings, so the series stay comparable over time:
sme is HMRC's "SME Total" column, which includes SME intensives and
ERIS; rdec is HMRC's "RDEC & Merged RDEC Total" column ("LC & RDEC
Total" in editions before September 2026), which includes merged-scheme
claims by large companies and SMEs; and total is HMRC's all-schemes
total. The merged scheme and ERIS are not yet returned as separate
schemes.
See also
Other data fetchers:
hmrc_capital_gains(),
hmrc_corporation_tax(),
hmrc_creative_industries(),
hmrc_fuel_duties(),
hmrc_income_tax_stats(),
hmrc_inheritance_tax(),
hmrc_patent_box(),
hmrc_property_transactions(),
hmrc_stamp_duty(),
hmrc_tax_gap(),
hmrc_tax_receipts(),
hmrc_tobacco_duties(),
hmrc_vat()
Examples
# \donttest{
op <- options(hmrc.cache_dir = file.path(tempdir(), "hmrc"))
try({
rd <- hmrc_rd_credits(measure = "amount_gbp_m")
tail(rd)
})
#> ℹ Resolving download URL from GOV.UK Content API
#> ✔ Resolving download URL from GOV.UK Content API [173ms]
#>
#> ℹ Downloading data file
#> ✔ Downloading data file [843ms]
#>
#> ℹ Parsing data
#> ✔ Parsing data [31ms]
#>
#> # R&D Tax Credits Statistics
#> # Source: https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit
#> # Fetched 2026-11-01 14:05:19 UTC | Vintage: latest | Cells: counts/cash | Freq: annual | 6 rows x 6 cols
#>
#> tax_year scheme description measure value status
#> 22 2019-20 total All R&D schemes amount_gbp_m 6890 Unchanged
#> 23 2020-21 total All R&D schemes amount_gbp_m 6855 Unchanged
#> 24 2021-22 total All R&D schemes amount_gbp_m 7680 Revised
#> 25 2022-23 total All R&D schemes amount_gbp_m 7760 Provisional, Revised
#> 26 2023-24 total All R&D schemes amount_gbp_m 7795 Provisional, Revised
#> 27 2024-25 total All R&D schemes amount_gbp_m 8200 Provisional, Uplifted
options(op)
# }