Statutory guidance

HMRC Directions under S.I. 2003/282 — regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

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

From:
HM Revenue & Customs
Published
2 October 2024

Documents

HMRC Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

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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’)
  • a notification under regulation 2(3)(b) of the Research and Development (Chapter 2 Relief) Regulations 2024 (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’)

Updates to this page

Published 2 October 2024

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