HOW DOES THE RDTI WORK?

Information needed on the application

The online Transition Support Payment application asks for the following information:

  • your business and contact details, including your income year (balance) date and nominated bank account number
  • whether your business is applying for the RDTI as part of a consolidated tax group, and details about the business entities in that group
  • your Growth Grant Eligible R&D Expenditure figure, as per your Directors’ Attestation*
  • your RDTI Eligible R&D Expenditure figure, as per your "RDTI: Transition Support Payment" letter from Inland Revenue
  • the type of RDTI application(s) you submitted for the relevant income year
  • the final RDTI decision received from Inland Revenue
  • a submission declaration.

You can see the questions on the application form in this PDF, but remember to submit the final version on IMS. Other forms of application will not be accepted.

What you will need to upload

When applying for the Transition Support Payment, you will also need to upload:

  • your RDTI: Transition Support Payment letter from Inland Revenue
  • a Directors' Attestation* confirming the good faith nature of your application, the accuracy of financial information provided, and other details (this form is available on the IMS portal).

View an example of the Directors’ Attestation.