Once the R&D documentation has been signed off by the company we will send you the necessary figures for the relevant tax return boxes. The potentially relevant boxes on the CT600 are:
Box 40: A repayment is due for this period.
Box 142: If an R&D tax credit or RDEC is being claimed.
Box 530: Research and Development credit amount.
Box 615: Research and Development expenditure credit surrendered to this company.
Box 650: If the claim is made under the SME scheme, including as an SME subcontractor to a large company.
Box 655: If the claim is made under the RDEC scheme.
Box 656: Confirmation that the R&D notification has been submitted.
Box 657: Confirmation additional information has been submitted.
Box 659: SME R&D qualifying expenditure
Box 660: R&D enhanced expenditure
Box 675: R&D enhanced expenditure of an SME on work subcontracted to it by a large company.
Box 875: Payable Research and Development tax credit.
Box 880: Payable Research and Development Expenditure Credit.
Box 920-940: Bank details if a repayment is due.
CT600L
The CT600L is a supplementary page that needs to be submitted when a company is claiming a tax credit or using the RDEC scheme. The potentially relevant boxes on the CT600L are:
Box L5: Step 2 restrictions brought forward from previous accounting periods and/or surrendered from group companies.
Box L10: R&D expenditure on which RDEC is claimed in this accounting period.
Box L15: RDCE Claim for this accounting period.
Box L20: Step 3 amounts from a previous accounting period treated as RDEC for this accounting period.
Box L75: Total relevant expenditure on R&D workers’ PYAE and National Insurance contributions.
Box L135: Surrendered to other group company.
Box L166: R&D expenditure.
Box L167: Does the expenditure at s1058D CTA 2009 apply?
Box L167A: Total expenditure on externally provided workers from, and subcontracting to, connected persons.
Box L168: PAYE/NIC’s for which the company is liable in this accounting period.
Box L168A: Connected companies employer PYAE reference.
Box L169: Relevant PAYE/NIC’s liability of connected companies.
Box L169A: Connected company’s employer PYAE reference.
Box L170: SME R&D payable tax credit claim for this accounting period.
Box L185: SME RDEC claim from work subcontracted to it by a large company.
Box L190: SME RDEC claim for subsidised and capped work.