What qualifies as R&D for a software or games company?
Work that resolves a genuine scientific or technological uncertainty, not just building a standard product using known methods. A lot of day to day development work qualifies without founders realising it.

What’s the ERIS rate and how do I know if I qualify?
ERIS is the enhanced rate for loss making companies where at least 30 percent of total spend goes on qualifying R&D. It’s worth up to 26.97p per £1, well above the standard 20 percent merged rate, so it’s worth checking properly rather than assuming you don’t qualify.

Can games studios claim both R&D relief and Video Games Tax Relief?
Yes, the two can be combined, but the same costs can’t be claimed twice under both, getting that allocation right is where the real value and the real risk both sit.

How much does it cost to make a claim?
15 percent of the claim value, capped at £3,000 plus VAT per project, so the cost scales with what you actually get back.

Do pre-revenue studios and startups qualify?
Yes, R&D relief isn’t tied to profitability or revenue, it’s tied to qualifying spend, so early stage studios and startups are often eligible even before they’ve launched anything.