HMRC introduced the additional information form on 8 August 2023. This must be submitted for all claims for Research and Development (R&D) tax relief or expenditure credit.

HMRC are aware that customers are unable to complete both boxes 655 and 657 on the CT600 and may get the following error:

Error 9283 — Box 655 can only be completed if at least one of the boxes 670 or 680 is greater than 0 (zero).

If you get this error, do not make entries in boxes 655 and 657.

You must still submit the additional information form to make a valid R&D expenditure credit claim.

HMRC will update the service in April 2024 to resolve this issue.

More information regarding the new rules process of claiming R&D tax reliefs recently came into force and these can be found on  https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief#before-you-claim 

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