Statutory guidance

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

Published 2 October 2024

Relief for Research and Development (R&D): claim notifications, additional information, Chapter 2 relief notifications and amendments to company tax returns containing an R&D Claim

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

1. Scope

The Commissioners for His Majesty’s Revenue and Customs hereby revoke the directions entitled ‘Relief for Research and Development claim notifications, additional information and amendments to company tax returns containing an R&D Claim’ dated 10 September 2023 and make the following directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282).

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’)

These are required to be delivered by electronic communications under regulation 3(2A) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003.

2. Claim notifications, additional information and Chapter 2 relief notifications

a) Authenticating identity of sender under regulation 3(4)(a) and (7)

The approved methods for authenticating the identity of the sender of claim notifications, additional information and Chapter 2 relief notifications are the use of a user ID and password, or a digital certificate where available. These must be set up as part of the HMRC Government Gateway verification process.

b) Method of electronic communications under regulation 3(4)(b) and (7)

The approved method of electronic communications for delivery of a claim notification, additional information or a Chapter 2 relief notification is the internet.

c) Authenticating claim notifications, additional information and Chapter 2 relief notifications under regulation 3(4)(c) and (7)

The approved method of authenticating claim notifications, additional information and Chapter 2 relief notifications is the inclusion in the appropriate place in the G-Form (as to which see section 2d and e below) of details about the company officer responsible for ensuring the accuracy of the information provided.

This is required in relation to a claim notification by the second entry in the table in paragraph 2 of Schedule 1 to the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 (SI 2023/813) (the ‘2023 regulations’), and, in relation to additional information and Chapter 2 relief notifications, by paragraph 2 of Schedule 2 to the 2023 regulations.

d) Form of electronic communications for additional information and Chapter 2 relief notifications under regulation 3(5) and (7)

The approved form in which additional information and Chapter 2 relief notifications are to be delivered by electronic communications is using, and in accordance with the guidance for, the filing product provided by HMRC for the purpose on its website at the following link (known as a ‘G-Form’). Submit detailed information before you claim Research and Development (R&D) tax relief.

e) Form of electronic communications for claim notifications under regulation 3(5) and (7)

The approved form in which a claim notification is to be delivered by electronic communications is using, and in accordance with the guidance for, the filing product provided by HMRC for the purpose on its website at the following link (known as a ‘G-Form’). Tell HMRC that you’re planning to claim Research and Development (R&D) tax relief.

f) Alternative form of electronic communications for additional information and Chapter 2 relief notifications under regulation 3(5) and (7) where permitted by HMRC

Where permitted by HMRC, an alternative approved form of electronic communication for delivering additional information and Chapter 2 relief notifications may be used. The alternative approved form in which additional information and Chapter 2 relief notifications are to be delivered by electronic communications is using electronic mail. HMRC will notify those customers permitted to use the alternative approved form.

3. Amendments to company tax returns required to be delivered by electronic communications under regulations 3 and 10

The directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 made on 8 December 2010 apply to an R&D amendment as they apply to a company tax return.

4. Commencement

These directions have effect from 2 October 2024.

5. Signature

The Commissioners for His Majesty’s Revenue and Customs make these directions in relation to the matters referred to in regulations 3(3), 3(4), 3(5), 3(6) and 3(7) and 10(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282).

Signed by an Officer of His Majesty’s Revenue and Customs

For and on behalf of the Commissioners for His Majesty’s Revenue and Customs

Jon Sherman: Director, Business, Assets and International

1 October 2024