Revenue have issued eBrief No. 2/09 to provide an update on the making of protective claims following the changes in the Finance (No. 2) Act 2008 which reduced the time period for making claims from 4 years to 1 year.

e-Brief No. 63/2008 advised of the new time limit in respect of research and development tax credit claims and of the administrative arrangements in relation to protective claims lodged in certain cases where the new time limit prevents a claim for a prior year.

e-Brief No. 2/09 sets out the specific details that must accompany any claim made in accordance with eBrief No. 63/2008 and the timeframe within which those specific details must be submitted in order to convert the protective claim into a valid claim.

eBrief No. 2/09 is reproduced in Section 2.04.