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 ‘Advanced R&D assurance for smaller companies’ 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

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

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.

Popular Articles

Trusts and Inheritance Tax

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more

Employment Tax

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more

Employment Tax

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more

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