About this Guide

This factsheet explains what the Research and development (R&D) supplementary return is, who needs to complete it and how to complete it.

When to use this guide

The R&D supplementary return is how you supply us the details of your R&D project so you can claim R&D tax credits for your eligible expenditure.

All eligible entities must file an R&D supplementary return every income year they want to claim R&D tax credits.

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