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HMRC notes (pages 21/22) ct600-guide

In the Navigation pane click on R&D Enhanced Expenditure

Expenditure by SMEs (Large Companies)

Hit the Add button which brings up the Add New R&D enhanced expenditure screen. Next enter a description and other relevant data then Save.

Computation summarises R&D enhanced expenditure.

R&D Tax Credit

If has suffered a loss it may surrender losses and claim a repayment of tax. Checking the Claim R&D tax credit payment tick box unlocks the R&D Tax Creditsection and displays the repayment calculation.

Any repayment claimed is reflected in the Computation.

Note: R & D for capital allowances are entered in the Capital Allowances screen.

Expenditure by Large Companies

Finishing

When no further entries are necessary check the Completed tick box in the lower left hand corner of the screen. Although doing this does not preclude further entries or amendments the online submission process will not proceed if there are unchecked boxes in sections containing data.

A small green tick in the relevant section on the left hand pane confirms that the Completion box is checked.

Entries made via Comments are for information only and do not appear on the return. The first few words of additional information/comments appear to the right of the relevant boxes.

(pages 21/22) ct600-guide

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