As part of HMRC’s focus on the R&D tax relief scheme, an additional information form was introduced and is now a statutory requirement to complete for all R&D claims. The additional information form must be submitted before filing your company’s Corporation Tax return.
Error message for RDEC claims
Here at GovGrant, we submit R&D tax relief claims every day for both SME and RDEC schemes. We keep up to date with the new requirements and have started submitting additional information forms as part of that process. This has worked for our SME clients, but we noticed an error occurring when attempting to file CT600s for RDEC claims. We flagged this to HMRC via AlfaTax, who have subsequently released advice for anyone who finds themselves in this position.
What do you need to do if you’ve received the error message
If you’ve recently used the Corporation Tax online service, you may have found an issue relating to RDEC claims. HMRC is aware that there is a problem with completing the CT600 for claims when the additional information form has been submitted.
If this applies to you, you will have received the notification Error 9283 — Box 655 can only be completed if at least one of the boxes 670 or 680 is greater than 0 (zero).
In this case, HMRC’s advice is not to make entries in boxes 655 and 657 on the CT600. See the full advice here. Importantly, HMRC instructs you will still need to submit the additional information form to make a valid RDEC claim.
HMRC will update the service to fix this issue in April 2024.
We will continue to keep up to date and share information with our clients and accounting partners.