I normally enter the SME R&D tax credit in box 530 of CT600. However this year I am using CT600L and the SME R&D tax credit has been enetered in L170 of that form and L175.
However box 530 does not reflect the SME R&D tax credit as this is now the total of L195 to L205 on CT600L which is NIL in our case as there is no set off against liabilities.
As I am using Ftax I am unable type in the SME R&D tax credit in box 530 either. I have input it in box box 875 of CT600.
Is this the correct way of filling up the two forms?
