Market leading insight for tax experts
View online issue

HMRC advance assurance for SME R&D relief

Following consultation HMRC has started offering its advance assurance process for small companies making their first research and development (R&D( relief claims. Once it has accepted a company’s application HMRC will allow R&D relief claims for the first three accounting periods without further enquiries. For guidance see www.bit.ly/1MVQWo1.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top