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  • R&D tax credit for an SME

    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.