HMRC Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)
Relief for Research and Development (R&D) including claim notifications, additional information and amendments to company tax returns containing an R&D Claim.
Documents
Details
These directions apply in relation to the delivery of:
- a claim notification under section 1142A of the Corporation Tax Act 2009 (a ‘claim notification’)
- additional information under paragraph 83EA of Schedule 18 to the Finance Act 1998 (‘additional information’)
- a notification under section 1112J(4)(b) of the Corporation Tax Act 2009 (a ‘Chapter 2 relief notification’)
- an amendment to a company tax return containing an R&D claim within the meaning of section 1142B of the Corporation Tax Act 2009 before or after that amendment (an ‘R&D amendment’)