HMRC directions under SI 2003/282 regulations 3 and 10
Updated 16 October 2023
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Relief for Research and Development claim notifications, additional information and amendments to company tax returns containing an R&D Claim
Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)
1. Scope
The Commissioners for His Majesty’s Revenue and Customs hereby make the following directions under Regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2023 (S.I. 2003/282).
These directions apply in relation to the delivery of:
- a claim notification under section 1142A of the Corporation Tax Act 2009 (a ‘claim notification’)
- additional information under paragraph 83EA of Schedule 18 to the Finance Act 1998 (‘additional information’)
- an amendment to a company tax return which is required to be delivered by electronic communications under regulation 3(2A) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (an ‘R&D amendment’)
2. Claim notifications and additional information
a) Authenticating identity of sender ― regulation 3(4)(a) and (7)
The approved methods for authenticating the identity of the sender of an additional information form are the use of a user ID and password, or a digital certificate where available. These must be set up as part of the HMRC Government Gateway verification process, in accordance with the Terms and Conditions for Online Services as set out on the HMRC website[1].
[1] HMRC Online Services Terms & Conditions.
b) Method of electronic communications under regulation 3(4)(b) and (7)
The approved method of electronic communications for delivery of a claim notification or additional information is the internet.
c) Authenticating claim notifications and additional information under regulation 3(4)(c) and (7)
The approved method of authenticating claim notifications and additional information is the inclusion in the appropriate place in the G-Form (as to which see section 2d and e below) of details about the company officer responsible for ensuring the accuracy of the information provided.
This is required in relation to a claim notification by the second entry in the table in paragraph 2 of Schedule 1 to the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 (the ‘2023 regulations’), and, in relation to additional information, by the second entry in the table in paragraph 2 of Schedule 2 to the 2023 regulations.
d) Form of electronic communications additional information under regulation 3(5) and (7)
The approved form in which additional information is to be delivered by electronic communications is using, and in accordance with the guidance for, the filing product provided by HMRC for the purpose on its website at the following link (known as a ‘G-Form’). Submit detailed information before you claim Research and Development (R&D) tax relief.
e) Form of electronic communications claim notifications under regulation 3(5) and (7)
The approved form in which a claim notification is to be delivered by means of electronic communications is using, and in accordance with the guidance for, the filing product provided by HMRC for the purpose on its website at the following link (known as a ‘G-Form’). Tell HMRC that you’re planning to claim Research and Development (R&D) tax relief.
f) Alternative form of electronic communications for additional information under regulation 3(5) and (7) where permitted by HMRC
Where permitted by HMRC, an alternative approved form of electronic communication for delivering additional information may be used. The alternative approved form in which additional information is to be delivered by electronic communications is using electronic mail. HMRC will notify those customers permitted to use the alternative approved form.
3. Amendments to company tax returns required to be delivered by electronic communications under regulations 3 and 10
The directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 made on 8 December 2010[2] apply to an R&D amendment as they apply to a company tax return.
[2] Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282).
4. Commencement
These directions have effect from 8 August 2023.
5. Signature
The Commissioners for His Majesty’s Revenue and Customs make these directions in relation to the matters referred to in regulations 3(3), 3(4), 3(5), 3(6) and 3(7) and 10(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282).
| Jon Sherman | Director, Business, Assets and International |
10 September 2023
Signed by an Officer of His Majesty’s Revenue and Customs
For and on behalf of the Commissioners for His Majesty’s Revenue and Customs
[1] HMRC Online Services Terms & Conditions.
[2] Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282).