From 1st April 2021, HMRC have confirmed that all companies will be required to complete a supplementary page when claiming for the following:
- Small and medium-sized enterprises (SME) Research and Development Relief
- SME Payable Tax Credit
- SME Research and Development Expenditure Credit
The supplementary page (CT600L) will need to be completed when submitting the corporation tax self-assessment or when making amendments to the self-assessment.
If you require assistance or would like more information on how to claim R&D relief, get in touch via our contact page or give us a call and we will be happy to help.