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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:

1. •

   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

2. •

   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