Revenue has published a new manual Tax and Duty Manual (TDM) containing operational guidance on the R&D tax credit. The relevant legislation is contained in sections 766C, 766D, 766(4D) or 766A(4C) TCA 1997. The manual provides information on submitting an R&D tax credit claim for 2022, 2023 and later years. Revenue advises that the new manual should be read in conjunction with TDM Part 29-02-03.
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