Statutory guidance

HMRC Directions under S.I. 2003/282 鈥� 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

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This page has now been withdrawn. For up to date information read 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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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 鈥榗laim notification鈥�)
  • additional information under paragraph 83EA of Schedule 18 to the Finance Act 1998 (鈥榓dditional information鈥�)
  • a notification under regulation 2(3)(b) of the Research and Development (Chapter 2 Relief) Regulations 2024 (a 鈥楥hapter 2 Relief notification鈥�)
  • 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 鈥�R&D 补尘别苍诲尘别苍迟鈥�)

Updates to this page

Published 2 October 2024

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