Earlier today, Revenue published new operational guidance for R&D Tax Credit claims being made under the new sections introduced by Finance Act 2022 i.e. S766C, S766D, S766(4D) and S766A(4C).
This is essential reading for anyone submitting 2022 R&D Tax Credit claims under the new S766C/S766D and/or accelerating instalments from prior years under S766(4D)/S766A(4C).
If you still have queries regarding your R&D Tax Claim, please do not hesitate to get in touch.