Important:
- To claim the R&D tax credit, you must submit a detailed statement online.
- In most instances, the last date for submitting a detailed statement was April 30 2010. Find out more
Find out what you need to do
Those claiming the R&D tax credit must ensure they maintain adequate records to support their claim. This information outlines, and gives examples of, the types of records that should be kept.
Use-of-money interest and penalties will apply in the normal way for incorrect claims or claims that can not be substantiated.
Find out more
- Keeping records to support your claim
- Records showing eligible expenditure
- Conducting research by contracting a third party
Date published: 26 Sep 2008
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