| Overview |
BrightTax supports R&D relief claims within Corporation Tax returns via the R&D supplementary schedule and CT600L. This article explains how to add the R&D pages to a CT return and the key CT 2026 change to the R&D PAYE cap calculation.
| ⚠ Important: R&D relief claims involve complex HMRC eligibility criteria that BrightTax does not validate. Always confirm that the expenditure qualifies under the relevant R&D scheme before entering a claim. |
| Adding the R&D Schedule to a CT Return |
- Open the CT return and expand the CT navigation toolbar.
- Click the Template tab.
- Click Supplementary Schedules.
- Tick Research and Development from the schedule list.
- Also tick CT600L — this is the statutory supplementary page for R&D claims submitted to HMRC.
- Both pages will now appear in the Table of Contents.
| ✔ Tip: You need both the R&D schedule (for entering the claim details) and CT600L (the form submitted to HMRC). Ticking one without the other will result in incomplete R&D entries. |
| Completing the R&D Schedule |
- Navigate to the R&D page via the Table of Contents.
- Switch to Edit mode.
- Enter the qualifying R&D expenditure in the relevant fields — staff costs, consumables, subcontracted R&D, etc.
- BrightTax will calculate the enhanced deduction or payable credit based on the figures entered.
- Navigate to CT600L and review the populated figures.
- Click Save.
| CT 2026 Change — R&D PAYE Cap on CT600L |
From CT 2026, the R&D PAYE cap on CT600L is calculated on a time-apportioned basis rather than the previous fixed £20,000 for all periods. For accounting periods that are not exactly 12 months, BrightTax calculates the cap automatically based on the period length.
For example, for a nine-month accounting period:
- Annual cap × 9/12 = time-apportioned cap for the period
- BrightTax performs this calculation automatically — no manual adjustment is needed
| ✔ Tip: For standard 12-month accounting periods, this change has no practical effect. The time-apportionment only applies where the period is shorter or longer than 12 months. |
| Troubleshooting |
The R&D schedule is not appearing in the Table of Contents
- Return to Template > Supplementary Schedules and confirm that Research and Development is ticked. Also confirm CT600L is ticked separately.
The R&D PAYE cap figure looks different to what I calculated
- From CT 2026, the cap is time-apportioned for non-standard accounting periods. Check the accounting period length — if it is not exactly 12 months, the cap will be proportionally adjusted.
| Frequently Asked Questions |
Q: Does BrightTax support both SME R&D relief and RDEC?
A: Yes. The R&D schedule supports both the SME enhanced deduction and RDEC (R&D Expenditure Credit). Select the appropriate scheme within the R&D schedule.
Q: Where do I enter R&D subcontractor costs?
A: Subcontracted R&D costs are entered within the R&D schedule under the relevant expenditure category. Only costs that meet HMRC's definition of qualifying R&D subcontract expenditure should be included.
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