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Further information (part 6)

Updated 30 April 2024

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This publication is available at https://www.gov.uk/government/publications/help-to-see-if-your-work-qualifies-as-research-and-development-for-tax-purposes-gfc3/further-information-part-6

If you have made an error in an earlier R&D claim

You can amend your tax return to make, amend or withdraw your claim within 12 months of the statutory filing date. If you can no longer amend your tax return, then contact your Customer Compliance Manager (CCM) if you have one. Otherwise tell us about it by emailing RD.IncentivesReliefs@hmrc.gov.uk.

Where customers fail to meet their obligations, they may be subject to:

  • penalties
  • interest
  • both

If you think you may have failed to meet your obligations, read the HMRC compliance factsheets on penalties to find out about:

  • penalties HMRC could use
  • when these penalties may apply

Other concerns 

If you have read these guidelines and the linked material and have concerns about a claim you have made, then email your CCM or RD.IncentivesReliefs@hmrc.gov.uk if you do not have a CCM. 

For all emails

Ensure you include the GfC reference number — GFC3/2023 in the subject field and copy in ccgguidelinesforcompliance@hmrc.gov.uk.

Sending information by email carries certain risks and HMRC will assume that by sending information by email you understand and accept these risks.

Guidance and legislation

We have designed these Guidelines for Compliance to give you an understanding of some of the main conditions for claiming research and development tax relief, but this is a complex area and there is more to understand before making a claim. This includes further important definitions in the DSIT guidelines. For further guidance, read:

The DSIT guidelines are issued by the Secretary of State for the purposes of Section 1006 of the Income Tax Act 2007, the meaning of research and development.

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