What details do I need to know when organising my CT600 and computation for my R&D tax credit claim?

The key details you need to understand when preparing your CT600 corporation tax return are:

• Formatting and submission – HMRC has specific digital formatting requirements for R&D claims. The Additional Information Form (AIF) must now be submitted before your CT600 and computation
• Figures to include – when completing the CT600, ensure figures include your qualifying R&D expenditure and the tax credit or relief amount
• Enhanced expenditure – apply the correct enhancement to your qualifying R&D costs when calculating your benefit under the merged R&D scheme
• Amended returns – if you make or revise a claim after filing your corporation tax return, you’ll need to submit an amended CT600 and computation

HMRC encourages a short project summary explaining why the work qualifies and outlining related costs. Clear, factual explanations help strengthen your claim and reduce enquiry risk.