The Process of Submitting an R&D Claim

The process to submit an R&D claim is a collaboration between the customer, RandDTax and the customer’s accountant. Whilst every claim is different, and some take longer than others, the general process remains the same.

Initial Steps

1. Year End has passed	2. Submit Notification
	If you intend to make a claim you must notify HMRC within 6 months of the year end date.

Preparation

3. Scoping Meeting	4. Customer Provides the Necessary Documents	5. Claim Written
A meeting to discuss any potential projects.	This includes any necessary descriptions of work containing R&D.	We work with you to prepare a draft write-up of relevant R&D projects for your review and revision. This will be 2 documents, the Additional Information form and Projects and Costs.

Compliance Checking

6. Accountant Provides Draft Tax Computations	7. Internal Compliance Check
We need to see a copy of the original tax computations before R&D has been applied.	We conduct an internal check of the Additional Information and figures, including the tax computations. This is to increase the chance of your claim being successful.

Submission

8. Submit to HMRC
The additional Information form is submitted to the HMRC portal.

With your Accountant

9. Send to Accountant	10. Accountant Makes Tax Adjustment	11. Tax Return Submission
Instructions on modifying the tax return(s) are sent to your accountant.	Your accountant includes the R&D claim figures in revised Tax Computations, tax return(s), CT600, CT600L, with the R&D tax relief figures. We check the changes before submission to HMRC.	Your final tax return(s) are submitted to HMRC.

With HMRC

12. HMRC Process Your Claim	13. Receive Benefit
This takes approximately 8 weeks but HMRC processing times vary.	This is either a cash repayment, R&D tax credit, or reduction in corporation tax due.