UK Statutory Instrument SI 2023/813 United Kingdom

The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023

Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Applicant1

Other Acts binding the same actors

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Applicant — also bound by 307 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Additional information to be provided in relation to R&D claims Regulated
  • Provide additional information to HMRC with initial R&D tax relief claimApplicant
4 other provisions — procedural and definitional
sch. 2 sch. 2
s.001 Citation and commencement
s.002 Claim notifications
s.004 Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
Schedules

Schedules

0 of 12 shown
12 other schedules
s.sch001 A claim notification under section 1142A of the Corporation Tax...
s.sch001 This is the Table referred to in paragraph 1— Subject...
s.sch002 (1) The following information in relation to the company—
s.sch002 Information relating to limit in Northern Ireland
s.sch002 The following information in relation to the officer of the...
s.sch002 Agents and advisers
s.sch002 Periods of claim
s.sch002 The relevant R&D
s.sch002 Qualifying expenditure: claims under the new schemes
s.sch002 Qualifying expenditure: claims under the old schemes
s.sch002 R&D intensity threshold
s.sch002 Companies creating or managing intellectual property

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.