R&D tax relief administration, interaction with other reliefs and anti-avoidance

Produced by Tolley in association with

Corporation Tax

Guidance

This guidance note provides details of the administration of R&D tax relief claims, the interaction with other tax provisions and anti-avoidance rules. For further details of the operation of the schemes the Research and development SME tax reliefs guidance note and the Research and development expenditure credit (RDEC) guidance note.

Claims for R&D tax relief

Claims for R&D tax relief must be made by including the claim in the company’s tax return (CT600) either in the original submitted return or through an amended return. The time limit for submission of the claim is as follows:

•
for accounting periods beginning before 1 April 2023, the R&D claim must be submitted by the first anniversary of the filing date for the company’s tax return for the accounting period for which the claim is being made
•
for accounting periods beginning on or after 1 April 2023, the R&D claim must be submitted within two years of the end of the period of account on which the return is based, unless the

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