Form

Corporation Tax: research and development (CT600L (2022) version 3)

Use this form to claim Research and Development Expenditure Credit or Research and Development SME Payable Tax Credit for small and medium sized enterprises.

From:
HM Revenue & Customs
Published
1 April 2021
Last updated
29 August 2023 — See all updates

Documents

Corporation Tax: research and development (CT600L (2022) version 3)

PDF, 873 KB, 6 pages

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Details

Before you download the form and send it in the post, check when you need to send an online Company Tax Return.

Use this form if you’re claiming Research and Development Expenditure Credit or Research and Development SME Payable Tax Credit for small and medium sized enterprises.

Use form CT600 (2024) Version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.

Use the Autumn Statement 2023 — overview of tax legislation and rates (OOTLAR) for an overview of the main Budget changes affecting Corporation Tax.

Use the CT600L guidance to help you complete the CT600L supplementary page form.

Published 1 April 2021
Last updated 29 August 2023 + show all updates

  1. A link to the CT600L guidance has been added.

  2. The related forms and guidance have been updated for 2023.

  3. We have updated the form for 2022.

  4. Added translation

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