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Posted Thu, 16 Sep 2021 12:49:15 GMT by temp89
Hello, we are an SME that wish to file for R&D tax credit this financial year. https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises We wanted to know which supporting field were mandatory when submitting. When we file our CT600 online, there is a field where you can upload a supporting Technical Narrative PDF. The webpage above also links to an online form for submitting supporting information that has a large overlap with the Technical Narrative: https://www.tax.service.gov.uk/submissions/new-form/send-details-to-support-r-and-d-tax-relief-claim-for-sme However the text says you "may use" or "can use" that online form. Which of the fields is mandatory, the PDF attachment as part of your CT600, this online form, or both? Thank you.
Posted Mon, 27 Sep 2021 14:11:40 GMT by HMRC Admin 19
Hi,

In order to make a claim to R&D tax credit, the SME will need to submit a Corporation Tax return, CT600, and tax computation. The CT600 will need to include form CT600L, and the information requested on the CT600L forms part of the mandatory requirements.  

The online form available through the webpage linked in your email is not mandatory, and is available to help customers to support their claims.  

We have included below a link to the Corpoate Intangibles Research and Development manual, page CIRD 81800, which has more information about making a claim, including a link to guidance on the HMRC website on how to complete the form CT600L:

CIRD81800 - R&D tax relief: conditions to be satisfied: claims and time limits

Thank you.
 

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