Statutory guidance

HMRC directions under SI 2003/282 regulations 3 and 10

Relief for Research and Development including claim notifications, additional information and amendments to company tax returns containing an R&D Claim.

From:
HM Revenue & Customs
Published
8 August 2023
Last updated
16 October 2023 — See all updates

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Documents

HMRC directions under SI 2003/282 regulations 3 and 10

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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’)
  • an amendment to a company tax return which is required to be delivered by electronic communications under regulation 3(2A) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (an ‘R&D amendment’)

Updates to this page

Published 8 August 2023
Last updated 16 October 2023 + show all updates

  1. Information about using an 'Alternative form of electronic communications for additional information under regulation 3(5) and (7) where permitted by HMRC' has been added to section 2.

  2. First published.

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