HMRC update on information to be submitted before an R&D claim

Published on: 19 December 2024

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Specialist Tax Regulatory Materials

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HMRC has updated the guidance ‘Additional information you must submit before you claim for Research and Development tax relief’. In particular, the 'Project details to include' and 'Accounting period start and end date' sections have been updated.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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