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

There are a few key details that you need to know when filing your R&D tax credit claim and completing your CT600 corporation tax return.

The key details are:

  • There is a specific formatting requirement that you need to adhere to and HMRC do provide clear guidance on what they want to see in terms of information to support your claim. 
  • When you complete the CT600 with your benefit amount, you need to remember that the figures will need to be inclusive of the R&D expenditure as well as the tax credit amount.
  • When it comes to working out the enhanced R&D expenditure, you need to take your qualifying expenditure and add on the appropriate enhancement. It’s important to take care when calculating this amount as it is one area in which HMRC state that lots of mistakes are made. 
  • It is also important to note that if you are going to make a claim for R&D tax credit after you have filled your Corporation Tax return, you will need to file an amended CT600 return as well as a computation so that HMRC will accept your claim.

HMRC actively encourage companies to explain why they feel their project qualifies, and they also like to see companies that have provided a summary that shows costs incurred by the research and development. Choosing to share this information will help to prove that you have taken due care and attention throughout the preparation of your claim and will help to avoid the need for an enquiry.

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