Revenue eBrief No. 174/18

21 September 2018

Research and Development (R&D) tax credit clawback of relief

Tax and Duty Manual Part 29-02-06 deals with the administrative aspects of recovering amounts of Research and Development (R&D) tax credit claims. 

It has been updated to outline when a Schedule D Case IV assessment should be entered or alternatively when an amount should be entered in the area of the Corporation Tax return that refers to credit being clawed back.