How are R&D tax relief claims submitted to HMRC?

Once the qualifying expenditure has been calculated and the technical claim report has been prepared, your business is ready to submit a Research and Development (R&D) tax relief claim to HMRC via the corporation tax return. Up to and including 7 August 2023, claims were filed to HMRC by entering the qualifying expenditure details and attaching the technical claim report to the corporation tax return. These steps alone would suffice.

However, noteworthy changes are coming into effect from 8 August 2023, so the steps mentioned previously no longer suffice. For any claims made from this date onwards, an Additional Information form must be completed and submitted to HMRC before the corporation tax return is filed. If the Additional Information form comes after corporation tax return filing, HMRC will write to your business and confirm they have removed your R&D tax relief claim from the corporation tax return.

Moore R&D can act on behalf of your business as an agent, completing and submitting the Additional Information form and leaving you to focus on the day-to-day activities of your business. We can also advise how your business can streamline processes to ensure that the Additional Information form is filled out as seamlessly as possible. Contact us today to ask any queries you may have regarding how to submit R&D tax relief claims successfully.