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R&D: what changes apply and from when?

Author: Lindsey Wicks

Published: 11 Jan 2024

woman safety glasses white lab coat clipboard scientist green farm pipes R&D ICAEW Taxline

Lindsey Wicks provides a reminder of the changes to R&D tax relief that will feature in the latest and future corporation tax filing seasons.

HMRC’s increased compliance activity in respect of research and development (R&D) claims has been well documented. Ensuring that the correct rules, rates and procedures are applied when making claims is more important than ever. However, with different changes applying from different dates, the next few filing seasons will be incredibly difficult to navigate. Complexity will apply irrespective of whether a company has been claiming tax relief or credits for SMEs or the R&D expenditure credit (RDEC).

The one change that advisers and claimants may already have experienced is the additional information form (AIF). The requirement for an AIF to be submitted before a claim is included in a company tax return has applied to all claims made on or after 8 August 2023, regardless of the accounting period that the claim relates to. 

The diagram below provides a snapshot.

Lindsey Wicks, Senior Technical Manager, Tax Policy, ICAEW
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