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HMRC internal manual

Oil Taxation Manual

Capital Allowances: Exploration Expenditure Supplement: Claims for pre-commencement EES


A company must claim EES for a pre-commencement period at the same time as, and as if it were part of, the claim for R&D allowances under CAA01\S441 in respect of the qualifying E&A expenditure. The rules in CAA01/S441(3) that allow a company to reduce a claim for R&D allowances also apply in respect of claims to EES.