Irish Revenue has issued eBrief No. 185/23 on a new Tax and Duty Manual Part 29-02-03A providing operational guidance on how to submit a claim for the R&D tax credit or the R&D corporation tax credit under sections 766C, 766D, 766(4D) or 766A(4C) for the year 2022 and 2023 and later years, including information on the completion, submission, and processing of the R&D Specified Return. The new manual should be read with Tax and Duty Manual Part 29-02-03, which provides policy guidance on the R&D tax credit.