R&D Claims and Form CT1 2023
Oct 23, 2023
Revenue has informed us that work is ongoing to update the Form CT1 2023 with additional panels to incorporate changes to the R&D tax credit announced in Finance Act 2022. Revenue has advised that companies due to file today should complete the returns without claiming the R&D tax credit. Then, once the amendments are completed, amended returns should be filed to include the R&D tax credit claim at that point. Revenue hopes to make the amended CT1 available in the next few weeks and we will keep you updated via our tax newsletter.
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