HMRC Directions under the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

Published on: 31 March 2025

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Specialist Tax Regulatory Materials

Article summary

These directions specify the procedures for electronic communications related to claim notifications, additional information, and amendments to company tax returns containing an R&D claim.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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