Information required

• The Unique Tax Reference (UTR) number of the company - this must be correct and correlate with that on your CT600 
• Contact details of main internal R&D contact at the company - this is the person from the business responsible for the claim 
• Contact details of any agent involved in the R&D claim 
• Agent reference number (if you have one) 
• Period of account start and end dates which must correlate with your tax computations 
• Accounting period start and end dates of the accounting period claiming R&D tax relief

New entrants to the R&D tax relief regime need to be prepared to undertake this additional necessary procedure within 6 months of the year end in which they make their first R&D tax relief claim. 

Details of information to include in an R&D tax relief claim 

Additionally, the draft guidance indicates the level of detail required in an R&D tax relief claim. This is quite a long list with details of all the different types of projects and expenditure being required as well as names of the person in charge at the company. 

For most of our clients this should not be a surprise as, typically, we ask for this level of detail when working with you on an R&D tax relief claim. However, it reinforces the need to keep in regular contact with your tax adviser about your ongoing R&D projects, as well as keeping good contemporaneous supporting documentation. 

Finally, the Government welcomes comments on the draft guidance by 23 February 2023, stating:  “As part of our ongoing commitment to stakeholder engagement to ensure the guidance is as helpful as possible, we welcome comments from any individuals or organisations who make use of or provide tax agent services for R&D tax reliefs.” 

In the New Year we will be canvassing opinions of our clients and contacts to make sure your voices are heard. See below for all our previous posts and webinars on this topic.