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.

the company

1. a

   registered name,

2. b

   unique taxpayer reference number,

3. c

   VAT registration number10 (if registered for VAT),

4. d

   employer’s PAYE reference, within the meaning of regulation 2(1) of the Income Tax (Pay As You Earn) Regulations 200311.

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 name),

2. b

   agent reference number,

3. c

   business or trading name,

4. d

   address of principal place of business,

5. e

   telephone number, and

6. f

   email address.

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

   research and development expenditure credit qualifying expenditure related to the UK research and development project(s),

4. d

   small and medium-sized enterprise research and development tax relief qualifying expenditure related to the UK research and development project(s),

5. e

   whether the qualifying expenditure relates to research and development activity in the UK,

6. f

   whether section 1058D of the Corporation Tax Act 2009 (exceptions to tax credit cap)12 applies to the company and, if so, the reasons,

7. g

   the number of research and development project(s),

8. h

   a description of the type of research and development undertaken by the project(s),

9. i

   a description of what scientific or technological knowledge existed at the start of your project(s) that you aimed to improve in the field with which your project(s) are concerned,

10. j

    a description of the advance in scientific or technological knowledge that the project(s) aimed to achieve,

11. k

    a description of the scientific or technological uncertainties that the project(s) faced,

12. l

    a description of how the project(s) sought to overcome those scientific or technological uncertainties,

13. m

    the number of externally provided workers13 that have been involved in the project(s),

14. n

    the employer’s PAYE reference, within the meaning of regulation 2(1) of the Income Tax (Pay As You Earn) Regulations 2003, for all externally provided workers,

15. o

    the amount of qualifying expenditure14 incurred in respect of the following—

    1. i

       staffing costs15,

    2. ii

       externally provided workers16,

    3. iii

       contracted out research and development (for Research and Development expenditure credit only)17,

    4. iv

       software or consumable items18,

    5. v

       relevant payments to the subjects of a clinical trial19,

    6. vi

       data licences20,

    7. vii

       cloud computing21, and

    8. viii

       contributions to independent research and development22 (for research and development expenditure credit only), and

16. p

    for each of the amounts of qualifying expenditure specified under sub-paragraphs (o)(i) to (viii) above, the amount of that expenditure that is attributable to qualifying indirect activities, and for this purpose “qualifying indirect activities” has the meaning specified in the Guidelines on the Meaning of Research and Development for Tax Purposes issued by the Secretary of State for Business and Trade on 7 March 202323.