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R&D tax relief: amended claims for staff costs

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HMRC has extended the deadline for businesses to make amended claims for reimbursed employee expenses under revised guidance on staff costs (CIRD83200) until 30 April 2018. The deadline was previously 31 January. HMRC has amended its guidance on R&D tax relief for SMEs accordingly.

HMRC has extended the deadline for businesses to make amended claims for reimbursed employee expenses under revised guidance on staff costs (CIRD83200) until 30 April 2018. The deadline was previously 31 January. HMRC has amended its guidance on R&D tax relief for SMEs accordingly.

Businesses may submit amended claims where they restricted their original claim on the basis of an HMRC guidance note issued in October 2014. This procedure only applies to accounting periods which ended between 9 October 2014 and 31 January 2016.

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