HMRC have issued a new set of Directions which with effect from 2 October 2024 set out approved methods for the electronic communication and authentication of various details for the following all of which relate to R&D claims:
R&D claim notifications;
submission of ‘additional information’ in relation to those claims;
notifications and provision of additional information in relation to ‘Chapter 2’ relief claims which relate to claims for enhanced SME relief by companies in Northern Ireland (NB this was not included in previous versions of the Directions); and
amendments to company tax returns containing an R&D claim.
The Directions are issued under the authority of the Income and Corporation Taxes (Electronic Communications) Regulations SI 2003/282 regs 3 and 10.
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HMRC have issued a new set of Directions which with effect from 2 October 2024 set out approved methods for the electronic communication and authentication of various details for the following all of which relate to R&D claims:
R&D claim notifications;
submission of ‘additional information’ in relation to those claims;
notifications and provision of additional information in relation to ‘Chapter 2’ relief claims which relate to claims for enhanced SME relief by companies in Northern Ireland (NB this was not included in previous versions of the Directions); and
amendments to company tax returns containing an R&D claim.
The Directions are issued under the authority of the Income and Corporation Taxes (Electronic Communications) Regulations SI 2003/282 regs 3 and 10.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
