The R&D tax credit has been repealed, effective from the 2009-10 income year. It is still available for qualifying expenditure on R&D activities carried out in the 2008-09 income year. Find out more about the R&D tax credit repeal >
Tax agents: To file a detailed statement on behalf of a client, you must upgrade your online services user ID to access your client's detailed statement. For help, ask the online services support person or administrator in your office, or contact the R&D tax credit team.
Managing changes, corrections and disagreements
If you have over-claimed the tax credit or if we have made an error which has led to too much tax liability being offset or too much money being refunded, overpayments will be recovered through our standard debt recovery actions.
Important
If you wish to change your claim, you will need to file a Notice of proposed adjustment (NOPA).
Learn about
See also
How it works
Date published: 24 Mar 2009
Back to top
