HMRC have published a draft CT600 supplementary page to be used in respect of Research and Development claims from 1 April 2021.
From 1 April 2021, companies that submit Research & Development (R&D) claims will use the new CT600L supplementary page in respect of:
- SME R & D Relief including the payable tax credit.
- R & D Expenditure Credit (RDEC).
The new R&D supplementary page will accompany a revised format CT600 which includes additional boxes to report payments and overpayments under the following Coronavirus schemes:
Useful guides on this topic
R&D and Patent Box Zone
Find out all about Research & Development and Patent Box tax reliefs.
External links
HMRC: Draft Corporation Tax forms: summary for software developers
