R&D tax relief administration, interaction with other reliefs and anti-avoidance

Produced by Tolley in association with Will Sweeney

Corporation Tax

Guidance

Autumn Budget 2025

R&D tax relief administration, interaction with other reliefs and anti-avoidance

Produced by Tolley in association with Will Sweeney

Corporation Tax

Guidance

Autumn Budget 2025

This guidance note provides details of the administration of R&D tax relief claims, the interaction with other tax provisions and anti-avoidance rules. For further details of the operation of the schemes, see the Research and development SME tax reliefs and Research and development expenditure credit (RDEC) guidance notes.

As part of Budget 2025, it was announced that a limited pilot of a new targeted advance assurance service will be launched by HMRC in Spring 2026. For further details, see the ‘Advanced R&D assurance for smaller companies’ section below.

Claims for R&D tax relief

Claims for R&D tax relief must be made by including the claim in the company’s tax return (CT600), either in the original submitted return or through an amended return. The time limit for submission of the claim is as follows:

•
for accounting periods beginning before 1 April 2023, the R&D claim must be submitted by the first anniversary of the filing date for the company’s tax return for the accounting period for which the claim is being made

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Will Sweeney

Senior R&D Manager, Menzies LLP , Corporate Tax

Will Sweeney is a Senior R&D Manager in the Innovation & R&D team at Menzies where he looks after many of their largest clients. He has extensive experience of helping entrepreneurial clients to optimise their tax position throughout the innovation lifecycle by advising on issues including R&D tax credits, RDEC, Creative Sector reliefs and the Patent Box.In addition to his tax knowledge, Will started his career as an engineer and has worked with numerous technology, manufacturing and property sector clients. He brings a wealth of industry experience to his clients, helping him to understand the specific technical details of work undertaken by clients.Will contributes to TolleyGuidance Corporate module.

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R&D tax relief administration, interaction with other reliefs and anti-avoidance