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.