# The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023, Paragraph 1

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

(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 section 1112J(4) of CTA 2009.

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Source: https://www.legislation.gov.uk/uksi/2023/813/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.