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
Replies (1)
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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.