Corporate tax | Commentary

D1.460 Claims

Corporate tax | Commentary

Vaccine research relief—administration

D1.460 Claims

The provisions in this article apply to large companies (for expenditure incurred before 1 April 2017) and SMEs (for expenditure incurred before 1 April 2012).

Vaccine research tax relief

A claim for vaccine research relief (as distinct from a claim for tax credit) must be included in the company's self-assessment 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 an amount quantified at the time the claim is made2.

A claim may only be amended or withdrawn

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