New Claim Notification form for R&D claims

For accounting periods starting on or after 1 April 2023, certain companies are required to inform HMRC in advance of their intention to file an R&D claim.

 

HMRC have confirmed that if an ‘Advance Notification Form’ is not completed, then the R&D claim is likely to be treated as invalid.

 

For accounting periods starting on or after 1 April 2023, a Claim Notification form will be required where a company:

• Is claiming R&D tax relief for the first time,
• Has claimed for the previous accounting period, but did not submit that claim until after the last date of the claim notification period, or
• Made its last claim more than 3 years before the last date of the claim notification period.

 

The latest date that the claim notification form can be submitted is 6 months after the end of the accounting period to which the claim relates. For example, a company making an R&D claim for the first time with an accounting period ended 31 March 2024 will be required to submit the claim notification form by 30 September 2024.

 

When making an Advance Notification, a company must provide "a summary of the high-level planned activities". However, it is not necessary to submit proof or documentation at that stage.
 

HMRC guidance on how to submit the Advance Notification can be found here.
 

Please do not hesitate to contact our team for support on fulfilling the R&D notification requirements, or if you would like to discuss whether any activities performed by a company would qualify as R&D.