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21 April 2020
Following enquiries by RSM, HMRC has confirmed that R&D repayment claims will not be offset against tax liabilities under COVID-19 deferral schemes. However, payments of tax that are delayed under time-to-pay agreements with HMRC remain subject to offset.
20 April 2020
RSM has contacted HMRC’s policy team to ask how R&D repayment claims will be treated in light of the government’s support schemes to help businesses cope with the coronavirus outbreak. Find out the answer here.