![]() The number of all the projects that you’re claiming for in the accounting period and their details. feasibility studies to inform the strategic direction of a specific R&D activity.research (including related data collection) to devise new scientific or technological testing, a survey or sampling methods, where this research is not R&D in its own right.research by students and researchers carried out at universities.training required to directly support an R&D project.ancillary activities essential to the undertaking of R&D, for example, taking on and paying staff, leasing laboratories and maintaining R&D equipment including computers used for R&D purposes.indirect supporting activities such as maintenance, security, administration and clerical activities, finance and personnel activities, insofar as undertaken for R&D.scientific and technical information services, insofar as they are conducted for the purpose of R&D support, such as the preparation of the original report of R&D findings.Only include the qualifying expenditure detailed in the section ‘Qualifying expenditure details’, if it was incurred on the following qualifying indirect activities: These are activities which form part of a project but do not directly contribute to the resolution of the scientific or technological uncertainty. If you’re claiming for expenditure credit, you may be able to claim for: payments to participants of a clinical trial.data licence costs, for accounting periods beginning on or after 1 April 2023.consumable items, for example materials, water, fuel and power.cloud computing costs, including storage, for accounting periods beginning on or after 1 April 2023.If you’re claiming for SME tax relief, you can claim for: expenditure credit as a large company or SME.tax relief as a small and medium-sized enterprise ( SME).If you meet the conditions, you can claim for either or both: Include details of the qualifying expenditure. The accounting period start and end date for which you’re claiming the tax relief, this must match the one shown in your Company Tax Return. the main senior internal R&D contact in the company who is responsible for the R&D claim, for example a company director.business type, for example your current SIC (Standard Industrial Classification) code.Unique Taxpayer Reference (UTR), this must match the one shown in your Company Tax Return.To complete the additional information form you will need the following details. an agent acting on behalf of the company.You can complete the additional information form if you’re: If you do not do this, we will write to you to confirm that we’ve removed your claim for R&D tax relief from your Company Tax Return. You will need to send us an additional information form before you submit your company’s Corporation Tax Return. ![]() From 8 August 2023 you must complete and submit an additional information form to HMRC to support all your claims for Research and Development ( R&D) tax relief or expenditure credit.
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