HMRC has published directions under SI 2003/282 regulations 3 and 10 in relation to claims for research and development.

These directions apply in relation to the delivery of:

• advance notification to HMRC for R&D claims for accounting periods beginning on or after 1 April 2023

• additional information forms for R&D claims made from 1 August 2023

• amendments (an “R&D amendment”) to a company tax return which is required to be delivered by electronic communications

These directions specify details in relation to the approved:

• methods for authenticating the identity of sender – SI 2003/282 regs 3(4)(a) and (7)

• method of electronic communications under SI 2003/282 regs 3(4)(b) and (7)

• method of authenticating claim notifications and additional information under SI 2003/282 regs 3(4)(c) and (7)

• form in which additional information is to be delivered under SI 2003/282 regs 3(5) and (7)

These directions have effect from 8 August 2023.

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