Accountancy and R&D Tax Relief - Advanced Concepts
Building on “Accountancy and R&D tax relief – The Basics,” this follow-on course introduces you to some of the more complex accountancy rules and concepts that are relevant to R&D claims.
Course outline
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1. Introduction
2. Recap of basic accountancy concepts
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3. Accounting periods and other key terminology
4. Claim notification and changes to a company’s year end
5. Long Periods of Account
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6. Marginal Relief
7. Calculating marginal relief in two special cases
8. Notional tax and the 7 steps of RDEC
9. Three examples of notional tax
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10. Key points of ERIS
11. ERIS: R&D Intensity for Connected Companies
12. ERIS: Misaligned APs and Overseas Connected Companies
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13. Accounting & Tax Definitions of R&D
14. Accounting for R&D activities
15. Section 1308 Adjustments
16. The Going Concern Condition
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17. Summary of what we covered
Karen Evans
Karen is a Chartered Accountant who has specialised in providing R&D tax relief advice since 2015. She has prepared many claims for a variety of qualifying businesses and says the most difficult aspect of this work is marrying up the clients’ understanding of what qualifies to HMRC specific definition and then presenting the claim in a concise yet informative manner.
Interested in this training?
The course was built for our Advanced Certification programme, which will launch later this year. You can join the waiting list if your interested in taking part in the first cohort.
If you can’t wait, the course is available to members of The R&D Community inside the training academy. There are loads of other benefits to member including our full training catalogue, an R&D Helpline, claim support, and a private members community.
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