Commentary

D1.440 R&D administration and anti-avoidance

Corporate tax
Corporate tax | Commentary

D1.440 R&D administration and anti-avoidance

Corporate tax | Commentary

R&D tax relief—administration and anti-avoidance

D1.440 R&D administration and anti-avoidance

R&D claims

A claim for SME R&D relief, SME R&D tax credits or RDEC must be included in the company's tax return (or by amendment of that return) for the accounting period for which it is made1. The claim must specify the amount of relief claimed, which must be quantified at the time it is made2. A claim may only be amended or withdrawn by amendment of the return at any time up to the first anniversary of the filing date for the period concerned, or at a later date if allowed by an HMRC officer3. HMRC state4 that a late claim should be dealt with in accordance with SP 5/01.

Companies are encouraged to contact HMRC in advance of submitting a claim if they have any doubts about how the scheme operates5 and have produced a practice note setting out how they deal with RDEC claims6. R&D claims will be reviewed by HMRC specialist units (see the list at CIRD80350) if they are not companies which have allocated customer relationship managers. These larger companies have their R&D claims reviewed by the Large Business Directorate.

Penalties not exceeding the excess credit claimed apply for incorrect claims. For details see Division A4.5.

Supporting an R&D tax relief claim

A company may use the online service to support its R&D tax relief claim. HMRC guidance at GOV.uk on Research and Development tax relief sets out details of how to use this service and what

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