Research & Development tax relief claims for employees’ reimbursed expenditure
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Research & Development tax relief claims for employees’ reimbursed expenditure
Research & Development tax relief claims for employees’ reimbursed expenditure
Mon 05 Feb 2018
HMRC has updated its manual at CIRD83200 to extend the deadline for submitting claims for R&D tax relief in respect of employees’ reimbursed expenses where the original claim omitted such claims based on previously issued incorrect HMRC guidance.
The deadline has been extended from 31 January 2018 to 30 April 2018 (despite the continuing reference to 31 January 2018 on CIRD 83200) and this has been confirmed to us by HMRC through their R&D consultative committee.
The issue was covered in our tax blog of 4 September 2017.
The HMRC’s advice concerning the refund procedure indicates it relates to claims:
- for accounting periods ending in the periods 9 October 2012 and 31 January 2016 where the original claim for that period was made on or after 9 October 2014; and
- where the claim was restricted, but would not have been had reliance been placed on the guidance issued on 27 October 2016, now contained in CIRD83200.
For a further discussion of the above claims procedure or any other matter relating to R&D tax relief, please get in contact with a member of the Mazars R&D tax incentives team.
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