HMRC’s new digital RDEC form
In an effort to help taxpayers provide good quality information, HMRC has issued a new digital form (link below) for completion in support of R&D Expenditure Credit claims. This follows the earlier SME version and both forms, at this stage, are optional not mandatory. Whilst in my view the form falls short due to its limited accessibility, companies can helpfully use this to ensure their claims align in terms of content. Looking at the form, I would make 2 recommendations:
Angela Browning
4 June 2019