# The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023, Regulation 3: Additional information to be provided in relation to R&D claims

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

(1) This regulation applies in relation to a claim to which Part 9A of Schedule 18 to the Finance Act 1998 (procedure for claims for R&D relief) applies.
(2) The claimant company must provide to an officer of Revenue and Customs the information specified in Schedule 2 (subject to any limitation set out in that Schedule).
(3) That requirement applies only in relation to the initial making of the claim (not any amendment).
(4) In Schedule 2—
...
“CTA 2009” means the Corporation Tax Act 2009;
“employer’s PAYE reference” has the meaning given by regulation 2(1) of the Income Tax (Pay As You Earn) Regulations 2003;
“in-house expenditure” means expenditure that is attributable to research and development undertaken by the company itself;
“qualifying indirect activities” has the meaning given in the Guidelines on the Meaning of Research and Development for Tax Purposes issued by the Secretary of State for Business and Trade on 7 March 2023.

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Source: https://www.legislation.gov.uk/uksi/2023/813/regulation/3 (the official version)
Page: https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.