HMRC directions for R&D claims

HMRC has published Directions setting out approved methods for the electronic delivery of R&D claim notifications and additional information (the new April/August 2023 requirements), and R&D amendments to company tax returns, as follows:

• claim notifications (under CTA 2009 s 1142A) and additional information in relation to those claims (FA 1998 Sch 18 para 83EA) should be delivered using HMRC’s G-Form, accessed via HMRC’s detailed ‘Submit detailed information before you claim Research and Development (R&D) tax relief’ page; and
• company tax return R&D amendments simply follow HMRC’s 2010 general Directions for the electronic delivery of company tax returns.

The Directions have effect from 8 August 2023, and are the latest directions to be made under the Income and Corporation Taxes (Electronic Communications) Regulations, SI 2003/282.