CCH provided us with the following information when we asked them for details about filing R&D claims on CCH.
It is essential to know exactly how and where to put your R&D claim figures on the tax computation and follow them through to the CT600. Getting this wrong will impact on your whole claim and could lead to an enquiry with HMRC. It is important that tax software is not relied on and that the filing accountant understands what the output on the tax computation and CT600 should be entered as correctly and does not rely on the software to get it right. If you would like help on this including an RandDTax CPD workshop please contact us.
Once you have worked through the process your return has now been correctly amended for R&D. Don’t forget to attach the detail of the qualifying costs and the Technical Justification as pdf files before submission.
Vicky Hall ACCA – Finance Director RandDTax