Is there a deadline for making an R&D claim?

Companies can make an R&D claim providing it is still in scope.

Generally speaking, a company can amend their Corporation Tax return up to 2 years after the year end in question.

For example, a January Year End company filing their 2020 accounts would be able to amend these up to 31st January 2022.

This means that companies have a generous window to make an R&D claim and ensure that they are able to correctly identify qualifying costs and activities in their business.

Claims can then be made every year going forwards where qualifying activities take place.

This also means first time claimants can go back up to two financial years and recover expenditure from these years, which often results in a cash boost.

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