UK Statutory Instrument
2023
United Kingdom
The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023
At a glance
What's here
1 compliance obligation
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 12 other Schedules — structural / supplementary
This is the Table referred to in paragraph 1— Subject...
(1) The following information in relation to the company—
Information relating to limit in Northern Ireland
The following information in relation to the officer of the...
Agents and advisers
Periods of claim
The relevant R&D
Qualifying expenditure: claims under the new schemes
Qualifying expenditure: claims under the old schemes
R&D intensity threshold
Companies creating or managing intellectual property
Additional information to be provided in relation to R&D claims
- Provide additional information to HMRC with initial R&D tax relief claim
Browse 4 other sections — procedural / definitional / commencement
sch. 2
Citation and commencement
Claim notifications
Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
Explore more
Browse legislation
Find other UK business legislation with related guidance.