Revenue eBrief No. 185/23
21 August 2023
R&D Corporation Tax Credit - operational guidance on claims under sections 766C, S766D, S766(4D) or S766A(4C)
This new manual Part 29-02-03A, provides operational guidance on the R&D Corporation Tax Credit under sections 766C, S766D, S766(4D) or S766A(4C). The manual should be read with TDM Part 29-02-03, which sets out policy guidance.
Information on the completion, submission and processing of the R&D Specified Return, which is part of the 2022 Form CT1, is included.