Tax tip: Research and development – CIRD183000 notifications

HMRC has now agreed to reconsider 31 March April and May 2024 R&D claims. These will be considered where 1) the company made a valid claim to R&D in an amendment to a return for an accounting period beginning before 1 April 2023 which was submitted to HMRC between 1 April 2023 and 30 November 2024 inclusive; and 2) the accounting period for which a claim notification was not delivered but ought to have been had a claim notification period ending between 8 September 2024 and 30 November 2024.

To ensure that this new opportunity is used the companies which were initially affected by the misinterpreted guidance or their agents must send the R&D policy team the following details:

1. Evidence of authority to act on behalf of the company.
2. Company name.
3. Company unique taxpayer reference.
4. The date the amended return containing the R&D claim which the company...