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Register for the tax loss credit

If you have not registered for the research and development tax loss credit, then you will need to before you apply.

Register for research and development loss tax credits

Gather information for the R&D tax loss credit application

You will need to describe the type of R&D your company is doing. 

You will need to complete three sections: 

  1. Key details
  2. Provide the project name, contact details and confirm the tax year the R&D claim is for.

  3. R&D activity
  4. Provide information about the R&D activity you're doing and if it's eligible for the purposes of the tax loss credit.

  5. R&D expenditure
  6. You must spend 20% or more of your total labour expenditure on R&D.

    You will need to provide a breakdown of the total labour expenditure and R&D labour expenditure.

    R&D expenditure is incurred on R&D related goods and services. Certain expenditure is excluded.

Eligible expenditure

Fill out your R&D tax loss credit application

The R&D loss tax credit application is available in myIR under your Income tax account.

Select 'More' on your Income tax account, then 'Apply for an R&D loss tax credit'.

The myIR account owner, or a lined tax agent, can access the R&D application.

Complete a company income tax return IR4 in myIR

You still have to record all losses your company had for the year, including the losses you’re claiming the R&D tax loss credit for.

File a Companies income tax return IR4

Log in to myIR

What happens next

Returns and R&D loss tax credit applications are generally processed within 10 weeks of both being received.

We will contact you if we have any questions about the application.

If you do not get a response within that time, send us a follow-up email at:

r&[email protected]

Last updated: 28 Apr 2021
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