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The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023

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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 company(1),

(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 claim(2).

(1)

“company” is defined in section 1121 of the Corporation Tax Act 2010 (c. 24).

(2)

“R&D claim” is defined in section 1142B of the Corporation Tax Act 2009 (c. 4). Section 1142B was inserted by paragraph 2(6) of Schedule 1 to the Finance (No. 2) Act 2023.

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