SCHEDULE 1Claim notifications

Regulation 2

1

A claim notification under section 1142A of the Corporation Tax Act 2009 (requirement to make a claim notification) must include the information specified in the Table in respect of—

a

the company8,

b

the company officer responsible for ensuring the accuracy of the information provided under this Schedule,

c

any agent or tax adviser engaged by the company, or which has provided services to the company, in any capacity in relation to the R&D claim, and

d

the R&D claim9.

2

This is the Table referred to in paragraph 1—

Subject

Specified information

the company

  1. a

    registered name, and

  2. b

    unique taxpayer reference number.

the company officer responsible for ensuring the accuracy of the information provided under this Schedule

  1. a

    name,

  2. b

    role in the company,

  3. c

    telephone number, and

  4. d

    email address.

agent(s) or tax adviser(s)

  1. a

    name (or, if the agent or adviser is a registered company, its registered number if available),

  2. b

    agent reference number,

  3. c

    business or trading name,

  4. d

    address of principal place of business,

  5. e

    email address,

  6. f

    telephone number, and

  7. g

    agent role (acting on research and development claim only, or acting on both research and development claim and other tax matters).

the R&D claim

  1. a

    the start date and the end date of the accounting period,

  2. b

    the start date and the end date of the period of account,

  3. c

    the number of research and development project(s), and

  4. d

    an overview of the research and development project(s) for the period of account.