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

Copyright © 2025 LexisNexis
Produced by Tolley in association with Will Sweeney
Corporation Tax
Guidance

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

Copyright © 2025 LexisNexis
Produced by Tolley in association with Will Sweeney
Corporation Tax
Guidance
imgtext

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.

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:

  1. •

    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

  2. •

    for accounting periods beginning on or after 1 April 2023, the R&D claim must be submitted within two years of the end of the period of account on which the return is based, unless the period of account

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Will Sweeney
Will Sweeney linkedinicon

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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  • 24 Sep 2025 09:40

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