R&D tax relief
Submitting a claim notification form
If you're planning to claim Research and Development (R&D) tax relief, submitting a claim notification form is a crucial step. Failing to do so within the required timeframe could result in your claim being rejected.
What is the claim notification form?
Introduced by HMRC for accounting periods beginning on or after 1 April 2023, the claim notification form is a mandatory submission that formally notifies HMRC of your intention to claim R&D tax relief or R&D expenditure credit (RDEC). This measure aims to enhance compliance and reduce fraudulent claims.
Who needs to submit the form?
You must submit a claim notification form if you intend to claim R&D tax relief for accounting periods starting on or after 1 April 2023, and any of the following conditions apply.
First-time claimants: This is your first time claiming R&D tax relief.
Infrequent claimants: Your last claim was made more than three years before the end of the relevant claim notification period (i.e., six months after the end of the relevant period of account).
You generally do not need to submit the form if your company has made a valid R&D claim within the past three years, unless:
- a previous R&D claim was removed from your company tax return
- you amended a return to include an R&D claim for a period beginning before 1 April 2023, and the amendment was submitted on or after that date.
Keep in mind: If your business operates as part of a group, each company within the group that intends to make an R&D tax relief claim must submit its own claim notification form.
Important Update from HMRC which may affect youOn 8 September 2024, HMRC published incorrect guidance which incorrectly suggested that amended claims for periods starting before 1 April 2023 could satisfy the notification requirement, even if submitted after that date. As a result, some companies mistakenly believed they were exempt from submitting a claim notification form. |
To rectify this, HMRC will allow R&D claims without a claim notification form if both of the following conditions are met:
- the company submitted a valid R&D claim as an amendment to a return for an accounting period beginning before 1 April 2023, and the amendment was received by HMRC between 1 April 2023 and 30 November 2024 (inclusive)
- the accounting period for which the claim notification form was not submitted had a notification deadline falling between 8 September and 30 November 2024.
Companies affected, or their agents, must contact the R&D policy team, who will invite the company to submit a claim for the relevant period if they determine that the conditions outlined above have been met.
When to submit the form
Earliest submission date: The first day of the relevant period of account.
Deadline: Six months after the end of the relevant period of account.
What information is required?
To complete the Claim Notification Form, you’ll need:
- your company’s Unique Taxpayer Reference (UTR)
- contact details for the main senior internal R&D contact
- contact details for all agents involved in the claim
- start and end dates of the accounting period
- start and end dates of the period of account
- a summary of high-level planned R&D activities.
Further information
Missing the claim notification deadline or submitting incorrect information can result in you losing your eligibility to claim R&D tax relief. The process can be complex and confusing, especially for first-time or infrequent claimants.
If you need support or have any questions, please don’t hesitate to reach out to your usual Crowe contact. We're here to help ensure your claim is submitted correctly and on time.
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