The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023
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Change 1
SCHEDULE 1 Claim notifications
Regulation 2 1 A claim notification under section 1142A of the Corporation Tax Act 2009 (requirement to make a claim notification) must include the information specified in the Table in respect of— (a) the company, (b) the company officer responsible for ensuring the accuracy of the information provided under this Schedule, (c) any agent or tax adviser engaged by the company, or which has provided services to the company, in any capacity in relation to the R&D claim, and (d) the R&D claim. 2 This is the Table referred to in paragraph 1— Subject | Specified information the company | registered name (or, if the company is not a registered company, formal name), and unique taxpayer reference number. the company officer responsible for ensuring the accuracy of the information provided under this Schedule | name, role in the company, telephone number, and email address. agent(s) or tax adviser(s) | name (or, if the agent or adviser is a registered company, its registered number if available), agent reference number, business or trading name, address of principal place of business, email address, telephone number, and 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 | the start date and the end date of the accounting period, the start date and the end date of the period of account, the number of research and development project(s), and an overview of the research and development project(s) for the period of account.
SCHEDULE 1 Claim notifications
Regulation 2 1 A claim notification under section 1142A of the Corporation Tax Act 2009 (requirement to make a claim notification) must include the information specified in the Table in respect of— (a) the company, (b) the company officer responsible for ensuring the accuracy of the information provided under this Schedule, (c) any agent or tax adviser engaged by the company, or which has provided services to the company, in any capacity in relation to the R&D claim, and (d) the R&D claim. 2 This is the Table referred to in paragraph 1— Subject | Specified information the company | registered name (or, if the company is not a registered company, formal name), and unique taxpayer reference number. the company officer responsible for ensuring the accuracy of the information provided under this Schedule | name, role in the company, telephone number, and email address. agent(s) or tax adviser(s) | name (or, if the agent or adviser is a registered company, its registered number if available), agent reference number, business or trading name, address of principal place of business, email address, telephone number, and 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 | the start date and the end date of the accounting period, the start date and the end date of the period of account, the number of research and development project(s), and an overview of the research and development project(s) for the period of account.
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