HMRC have published a draft CT600 supplementary page to be used in respect of Research and Development claims from 1 April 2021.

From 1 April 2021, companies that submit Research & Development (R&D) claims will use the new CT600L supplementary page in respect of: 

The new R&D supplementary page will accompany a revised format CT600 which includes additional boxes to report payments and overpayments under the following Coronavirus schemes: 

Useful guides on this topic

R&D and Patent Box Zone
Find out all about Research & Development and Patent Box tax reliefs.

External links

HMRC: Draft Corporation Tax forms: summary for software developers

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