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R&D tax relief: amended claims for staff costs

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HMRC has updated its guidance on research and development tax relief to remind businesses that amended claims for reimbursed employee expenses, under the extended definition of staff costs contained in revised guidance issued in October 2016 (see CIRD83200), must be made by 31 January 2018. Businesses may submit amended claims where they restricted their original claim on the basis of an HMRC guidance note issued in October 2014. This procedure only applies to accounting periods which ended between 9 October 2014 and 31 January 2016.

Issue: 1366
Categories: News