If your company is planning to claim Research & Development (R&D) tax relief for the first time – or for the first time in over three years – it’s important to be aware of the claim notification form requirement. Failing to meet this obligation could result in your claim being automatically rejected by HMRC. Corporate tax director, Claire Astley explains more below:
What is the claim notification requirement?
For accounting periods beginning on or after 1 April 2023, companies must submit a claim notification form if:
- They have never claimed R&D relief before, or
- They haven’t made a claim in the past three years.
This form notifies HMRC of your intent to submit an R&D claim and must be filed within a specific 18-month window.
When is the deadline?
The claim notification period spans 18 months – starting on the first day of your accounting period and ending six months after the end of that period.
Example:
If your accounting period runs from 1 January 2024 to 31 December 2024, your claim notification period will run from 1 January 2024 to 30 June 2025.
If you miss this deadline, HMRC could reject your claim – regardless of how valid it may be.
The three-year lookback rule
You can skip the notification requirement if your company has submitted an R&D claim within the last three years. However, it’s the date the claim was submitted, not the accounting period it covered, that matters.
Example:
For the year ending 31 May 2025, the claim notification deadline is 30 November 2025.
If your company submitted an R&D claim any time between 1 December 2022 and 30 November 2025, you should not need to submit a claim notification form for this period.
However, when considering whether the company has made a valid claim during this three-year period, it must ignore any claim for an accounting period beginning before 1 April 2023, that is included in the company’s corporation tax return only by virtue of an amendment made on or after 01 April 2023.
Don’t confuse this with the Additional Information Form (AIF)
It’s easy to mix up the claim notification with the Additional Information Form (AIF), but they serve different purposes.
- The AIF has been mandatory for all R&D claims since 8 August 2023.
- The claim notification form is only required in specific cases – specifically new or lapsed claimants.
Some companies will need to file both forms before submitting their R&D claim.
Speak to an expert
R&D tax relief rules can be complex. Missing a critical deadline, like the claim notification period, can invalidate your entire claim.
If your year-end is 31 December 2024, and you didn’t submit a claim for the year ended 31 December 2023 your notification deadline could be 30 June 2025 – just weeks away.
Our team is here to help you navigate the process and ensure your claim is compliant and timely. Get in touch by emailing enquiries@pmm.co.uk.
