R&D

R&D

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I only have one client for whom a r&d claim is appropriate. Please would someone confirm that I can carry back the loss that is a result of an enhanced r&d claim and am not restricted to carrying it forward (rather than claiming a credit).

And also please confirm that I can not include a proportion of rent in the claim

Thank you in advance for any help received

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By SteveHa
29th Apr 2016 08:52

You can carry the loss back as usual.

You will not be able to claim the rent. Only those costs that are directly associated with the R&D are allowable for enhanced relief.

If you are in any doubt, I strongly recommend getting advance assurance from HMRC. They will quite happily talk through the claim with you once you apply.

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