From 1 April 2021, all companies which submit a claim for SME R&D relief, SME payable tax credit and research and development expenditure credit will be required to complete a new supplementary page CT600L when submitting their corporation tax self-assessment or when making any amendment to their self-assessment.
From 1 April 2021, all companies which submit a claim for SME R&D relief, SME payable tax credit and research and development expenditure credit will be required to complete a new supplementary page CT600L when submitting their corporation tax self-assessment or when making any amendment to their self-assessment.