HMRC have updated its guidance on the additional information a company needs to send to HMRC to support their research and development (R&D) tax relief claims, and when and how to submit that information. The guidance confirms that agents submitting additional information forms need an agent services account – they do not need to be authorised as the company’s corporation tax agent through Online Agent Authorisation.
HMRC have updated its guidance on the additional information a company needs to send to HMRC to support their research and development (R&D) tax relief claims, and when and how to submit that information. The guidance confirms that agents submitting additional information forms need an agent services account – they do not need to be authorised as the company’s corporation tax agent through Online Agent Authorisation.