The User Manual for the R&D Tax Incentive Online and the R&D Tax Incentive Guidelines for Applicants provide detailed explanations on how to complete and submit the application form.
A valid application will have all the compulsory fields completed. The authorised signatories representing the company and consultant (if applicable) should give a declaration that the information provided in the application is a true and accurate reflection of the applicant’s affairs.
The system of application is flexible and allows for the following types of arrangements:
- An applicant can submit more than one application, provided that the projects applied for are different. An applicant can include more than one project in an application.
- An applicant can have multiple Users (which can be a company’s staff or consultants) applying on its behalf and each User will be linked to an applicant via the application. This gives an applicant an option to appoint different Users for its various applications.
- A User can be linked to more than one company application. This will be particularly useful for consultants that assist more than one company to access the incentive.
If the information provided in the application is insufficient, additional information and clarity will be requested by the DST. The company has 21 days to respond, failing which the DST will proceed with an application based on the information at hand.