Research & Development (R&D) Corporation Tax credit
How to claim
A company must use the Revenue Online Service (ROS) to claim either credit on their Corporation Tax Return.
The company must ensure that the Research & Development (R&D) claim meets all the requirements before applying.
Claims must be made within 12 months from the end of the accounting period in which the expenditure is incurred.
Revenue's Research and Development Corporation Tax Guidelines
For further information, please see Tax and Duty Manual Part 29-02-03.
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