HMRC have issued new Directions requiring the electronic delivery of R&D claim notifications additional information in support of claims ‘Chapter 2 relief’ notifications (Northern Ireland companies) and amendments to company tax returns which include an R&D claim. The Directions cover the form of electronic delivery (using HMRC’s R&D G-form or alternatively email where permitted by HMRC) and authentication of users and claim notifications. The Directions have effect from 29 March 2025 and replace the previous 1 October 2024 Directions.
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HMRC have issued new Directions requiring the electronic delivery of R&D claim notifications additional information in support of claims ‘Chapter 2 relief’ notifications (Northern Ireland companies) and amendments to company tax returns which include an R&D claim. The Directions cover the form of electronic delivery (using HMRC’s R&D G-form or alternatively email where permitted by HMRC) and authentication of users and claim notifications. The Directions have effect from 29 March 2025 and replace the previous 1 October 2024 Directions.
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