HMRC has updated the Directions it published in August 2023 for the electronic delivery of information relating to the advance notification of, and additional information for, R&D claims. Subject to HMRC approval, new section 2(f) allows claimants to send the required details by email. The new section reads as follows: ‘Where permitted by HMRC, an alternative approved form of electronic communication for delivering additional information may be used. The alternative approved form in which additional information is to be delivered by electronic communications is using electronic mail. HMRC will notify those customers permitted to use the alternative approved form.’
HMRC has updated the Directions it published in August 2023 for the electronic delivery of information relating to the advance notification of, and additional information for, R&D claims. Subject to HMRC approval, new section 2(f) allows claimants to send the required details by email. The new section reads as follows: ‘Where permitted by HMRC, an alternative approved form of electronic communication for delivering additional information may be used. The alternative approved form in which additional information is to be delivered by electronic communications is using electronic mail. HMRC will notify those customers permitted to use the alternative approved form.’
