R&D Tax Accountants

R&D Tax Credit Specialists in Manchester

Written and reviewed by the R&D Tax Accountants editorial team. Last reviewed 8 August 2026.

Greater Manchester's business base runs across professional services, digital and media, advanced manufacturing and logistics, spread from Spinningfields and the Northern Quarter through MediaCity in Salford out to Trafford Park and Ancoats. Two of those sectors have been affected by the 2024 reforms more than most.

The relief is national, so the rules are the same here as anywhere. The change that matters locally is not a rate: it is who is entitled to claim when one company builds something for another.

Agency and Studio Work Under the Contracting-Out Rules

MediaCity, the Northern Quarter and Ancoats hold a dense population of digital agencies, production companies and software studios whose work is delivered for clients. For accounting periods beginning on or after 1 April 2024, the right to claim contracted-out R&D sits with the company that decided on the R&D and planned it, not with whoever carried it out.

That reassigned a lot of claims. An agency that solved a genuine technical problem while delivering a client project may no longer be the claimant, and the client who never considered claiming may now be the one entitled to. The rule is set out on the merged R&D scheme page.

The practical difficulty is evidential. Contracts signed before the change rarely say who intended or contemplated the R&D, so the answer usually has to be assembled from briefs, statements of work, project records and correspondence. It is worth resolving before both parties assume they can claim the same work, or before neither does.

Advanced Manufacturing Across Trafford Park

The manufacturing and logistics base around Trafford Park and out through Stockport, Bolton and Oldham produces process claims rather than product claims: a company changing how something is made, to a tolerance or a throughput it could not previously achieve, without knowing at the outset whether it was achievable.

Those claims are often strong and frequently unmade, because the work does not feel like research to the people doing it. The costing is also different from a software claim: consumables genuinely consumed in trials matter, and so does the boundary with production, since production and distribution costs are excluded outright. What does and does not qualify is on the R&D tax credits guide.

What Greater Manchester Companies Miss

The most expensive thing missed here is not a cost category. It is the notification deadline. A company that claimed a few years ago, then had a quiet period, is treated as a new claimant again if its last claim was more than three years before the end of the claim notification period, and that window closes six months after the end of the period of account.

Manufacturers with lumpy project work are exactly the profile that falls into it. The claim notification form page sets out the exemption and its carve-outs. Greater Manchester Chamber of Commerce and the GC Business Growth Hub are the usual local routes for funding support, and we work with companies across Salford, Stockport, Bolton, Oldham and Trafford.

What we do for Manchester business owners

Common questions

Our agency solved a technical problem on a client project. Can we claim?

For accounting periods beginning on or after 1 April 2024, only if your company decided on the R&D and planned it. If the client set the brief and contemplated that sort of R&D would be needed, the claim is likely to be theirs rather than yours. The evidence usually comes from briefs and project records rather than the contract.

Does process improvement in manufacturing qualify?

It can. Changing how something is made, to a tolerance or throughput that could not be achieved before and where the route was genuinely uncertain, is capable of qualifying. Routine optimisation using known methods is not, and production and distribution costs are excluded in any case.

We claimed three years ago and then stopped. Do we need to notify again?

Possibly. If the last claim was made more than three years before the end date of the claim notification period, a claim notification form is required and the window closes six months after the end of the period of account. Missing it makes the claim invalid, so it is worth checking rather than assuming.

Are the rates different outside London?

No. R&D relief is national. The scheme, the rates and the deadlines depend on your accounting period, not on where the company is based.

Find out what the claim is worth before you commit

Tell us what your company builds, which accounting period you want to claim for, and whether you have claimed before. We come back with the scheme that applies to that period, a view on what qualifies, and the fee in writing.

Start a claim
Start a claim