SME R&D tax relief payable credit – Consultation on preventing abuse

HMRC has issued a consultation on SME R&D tax relief that seeks to limit the abuse of the payable credit available to loss making companies.  The method of restriction will be to limit claims for the payable credit to three...

Consultation on preventing abuse of the SME R&D tax relief payable credit

HMRC has issued a consultation on preventing abuse of SME R&D tax relief that seeks to limit the abuse of the payable credit available to loss making companies.  The method of restriction will be to limit claims for the payable...

Research & Development tax relief claims for employees’ reimbursed expenditure

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...