On 21 August 2023, the Irish Revenue issued eBrief No. 185/23 on research and development (R&D) corporation tax credit. Accordingly, Revenue released a new Tax and Duty Manual (TDM) Part 29-02-03A. This manual provides information about how to submit a claim for the R&D tax credit or the R&D corporation tax credit under sections 766C, 766D, 766(4D) or 766A(4C) for the year 2022 and 2023 and later years. 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.