How and When to Make an R&D Claim?

We are frequently asked how and when an R&D claim should be made. A claim for R&D relief is made within a corporation tax return (CT600).

The deadline for making an amendment to a return is 2 years from the end of the accounting period to which the return relates (or put another way 12 months from the original filing date). So if your company has an accounting period ending on 31 December, then the deadline for making an R&D tax relief claim in respect of the year ended 31 December 2016 will be 31 December 2018.

This ability to go back and make a historic claim. We work with many clients who had not realised that they were undertaking activities which would make them eligible for R&D tax relief. We are able to go back and submit R&D claims and secure cash refunds for earlier years as well as working with them in relation to current and future years.

Enterprise Tax will prepare an R&D report in support of your claim for R&D tax relief. In relation to past years we submit this to HMRC along with an amended CT600 tax return. For the current year and going forward we can often prepare reports and claims to be submitted along with your initial CT600 return filed by you or your accountants.