The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations, SI 2023/813, set out the information that must be included in an R&D claim notification, and additional information that claimant companies must provide to HMRC in relation to R&D claims themselves. The framework for the new requirements was introduced by F(No. 2)A 2023 Sch 1 and these regulations provide the precise detail.
Electronic delivery is mandated for that information as well as for amended tax returns that include R&D claims.
The regulations have effect from 8 August 2023. This means that the 'additional information requirements' will apply to claims made on or after that date rather than 1 August as provided in F(No. 2)A 2023.
HMRC has also published guidance explaining the application of the regulations.
The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations, SI 2023/813, set out the information that must be included in an R&D claim notification, and additional information that claimant companies must provide to HMRC in relation to R&D claims themselves. The framework for the new requirements was introduced by F(No. 2)A 2023 Sch 1 and these regulations provide the precise detail.
Electronic delivery is mandated for that information as well as for amended tax returns that include R&D claims.
The regulations have effect from 8 August 2023. This means that the 'additional information requirements' will apply to claims made on or after that date rather than 1 August as provided in F(No. 2)A 2023.
HMRC has also published guidance explaining the application of the regulations.
