Tell HMRC if you've claimed too much Research and Development (R&D) tax relief.
HMRC has launched a new online service for companies to voluntarily disclose R&D tax relief claims that were made in error. This service is for businesses that have claimed too much relief but have passed the legal time limit to amend their original Company Tax Return. To use the service, companies must submit an online form with revised calculations and pay any tax, interest, or penalties owed.
Source: https://www.gov.uk/guidance/tell-hmrc-if-youve-claimed-too-much-research-and-development-rd-tax-relief. Summarised automatically from the official source — general information, not advice.