# The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Regulations)
Section 1142A of the Corporation Tax Act 2009 (“CTA09”) imposes a requirement for a company to make a claim notification for the purposes of provisions in Part 3 and Part 13 of CTA09. Regulation 2 specifies the information that must be provided by a company for the purposes of claim notifications made under section 1142A CTA09.
Part 9A of Schedule 18 to the Finance Act 1998 deals with claims for R&D expenditure credits or R&D tax relief. Paragraph 83EA of Schedule 18 to the Finance Act 1998 provides that a claim is invalid unless the claimant company has provided to an officer of Revenue and Customs certain additional information. Regulation 3 specifies the information that must be provided by the claimant company.
Regulation 4 makes an amendment to the Electronic Communications Regulations 2003 so that the claim notification made under Part 3 of CTA09 and additional information provided under paragraph 83EA(1) of Schedule 18 to the Finance Act 1998 and amended returns that relate to an R&D claim must be delivered electronically.
A Tax Information and Impact Note covering this instrument is published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2023/813/note (the official version)
Page: https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.