The essential guide to the R&D claim notifications

What Is an R&D claim notification?

An R&D claim notification form is a formal process that ensures your company retains the right to submit a claim for Research and Development (R&D) tax credits.

This requirement applies when a business is making a claim for the first time, or when there has been a break in claiming for a specified period.

The purpose of the notification is to alert HMRC of your intention to claim R&D tax relief for a given accounting period, confirming your eligibility to do so.

Why It matters for your business

Submitting the claim notification form is crucial. If you are required to notify HMRC but fail to do so, any subsequent R&D tax claim will be automatically rejected, regardless of its validity.

The rules surrounding R&D tax claims are complex and can easily catch businesses unprepared, especially when accounting periods are shortened or lengthened, or when corporate restructuring occurs.

This can be particularly problematic for groups acquiring new subsidiaries that have not previously claimed R&D tax relief, or for cases where trading divisions are transferred into new entities. In such situations, it’s easy to overlook the need for a fresh claim notification.

Additionally, businesses must ensure that they accurately report the number of qualifying R&D projects. HMRC enforces strict requirements in this area, and any omissions or inaccuracies can cause delays or jeopardize a claim.

When Is advance notification required?

The advance notification requirement applies to accounting periods that begin on or after 1 April 2023. Your company must notify HMRC of its intention to claim R&D tax relief either during the relevant accounting period or no later than six months after its year end.

For instance, if your company plans to make a first time claim for the financial year ending 30 June 2024, you must notify HMRC between 1 July 2023 and 31 December 2024.

However, the rule does not apply if you have already made regular claims within normal filing deadlines.

Continuing the example above, if your business made an R&D tax claim for any valid accounting period that falls within the three years preceding the end of the notification window (in this case, between 1 January 2022 and 31 December 2024), no claim notification form would be necessary unless that earlier claim was struck out following an HMRC enquiry.

A key point to note is that the phrase “normal filing deadlines” excludes any amended corporation tax returns submitted after 1 April 2023 for accounting periods that started before that date. Such late amendments are disregarded for the purpose of determining whether the company is considered an ongoing claimant.

R&D tax claims are made on a company by company basis, meaning that each entity within a group may need to submit its own separate notification.

Furthermore, the six-month notification window is fixed relative to the end of the accounting period. If your company’s accounting period is shortened (for instance, due to a takeover or restructuring), this effectively shortens the time available to notify HMRC.

How to notify HMRC

To notify HMRC, you must complete a standalone online form. This form requests key identification details such as your company registration number, VAT number, PAYE reference, and SIC code.

It also asks for practical information, including the name of any agent or adviser assisting with the R&D tax claim, and the name of a responsible company officer typically the R&D or finance director who authorises the submission.

The form also requires a summary of the high level planned R&D activities. While this is far less detailed than the “Additional Information Form” required when submitting an actual R&D tax claim, it must still explain why you believe the project qualifies as R&D and specify the number of projects involved.

Accuracy and clarity at this stage will help ensure a smoother process when the full R&D tax claim is later reviewed.

How we can help

Our specialist R&D team works closely with your technical and finance teams to evaluate your projects and determine whether they qualify for R&D tax credits. We assist in compiling, testing, and validating all relevant cost data, ensuring your claim is accurate, compliant, and optimised for success.

We also handle the preparation and submission of all required HMRC forms including the claim notification so you can focus on innovation while we manage the compliance process. Get in touch with our team for expert guidance on preparing and submitting your R&D tax claims efficiently and effectively.

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