Gather your information
You will need:
- records of your R&D activities
- records of your R&D expenditure and loss and apportionment of that expenditure
- your income tax return.
You can enrol in myIR under the business tab.
Fill in the research and development supplementary return
Your supplementary return must be filed within 30 days of the due date for your income tax return.
Submit your income tax return
While your income tax return must still be filed within the allowed period, if you file more than one year later than that date, you are not eligible for the credit.