Paragraph 1 I1 F1

United Kingdom

(1)

The following information in relation to the company—

(a)

registered name (or, if the company is not a registered company, formal name);

(b)

unique taxpayer reference number;

(c)

if the company is registered for VAT, its VAT registration number within the meaning of section 77E of the Value Added Tax Act 1994;

(d)

employer’s PAYE reference, if available;

(e)

main area of business;

(f)

whether the company has a registered office in Northern Ireland, and if so—

(i)

the postcode for the office;

(ii)

the registered number of the company.

(2)

If the claim is under Chapter 2 of Part 13 of CTA 2009 and the company has a registered office in Northern Ireland—

(a)

whether the company has, at any point during the accounting period to which the claim relates, carried on a trade that involves—

(i)

trading in goods, or

(ii)

the generation, transmission, distribution, supply, wholesale trading or cross-border exchange of electricity; and

(b)

if not, whether the company wishes to rely on F2section 1112J(4) of CTA 2009.

Annotations

F1: Sch. 2 paras. 1-10 substituted for Sch. 2 paras. 1, 2 (2.10.2024) by The Research and Development Relief (Information Requirements etc.) Regulations 2024 (S.I. 2024/950), regs. 1(2), 2(2)
F2: Words in Sch. 2 para. 1(2)(b) substituted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(7)(b)(9)