Companies with a 31 March 2024 year-end must submit an R&D claim notification by 30 September 2024 if the company is claiming R&D relief for the first time or hasn’t made a claim in the three years before the claim notification deadline.
When is a claim notification required?
For accounting periods beginning on or after 1 April 2023, a company is required to submit a Claim notification if:
- It is claiming R&D relief for the first time.
- It has not made an R&D relief claim in the three years prior to the claim notification deadline.
The claim notification must be submitted within six months of the end of the relevant period of account.
For companies with a 12-month accounting period ending 31 March 2024, the deadline to submit the claim notification is 30 September 2024 (six months after the period ends), so the relevant lookback period is 1 October 2021 to 30 September 2024.
If a claim notification form is required but not submitted, HMRC will treat the R&D claim as invalid and remove it from the corporate tax return, treating it as an 'error.'
Useful guides on this topic
R&D: Claim Notification
What is a claim notification? When does a company need to submit a claim notification? What is the deadline? What happens if a company fails to submit a claim notification? What information should be included on a claim notification?
Research & Development Tax Reliefs
What is R&D Relief? How does it work? Why does the size of the company matter? What is sub-contracted R&D? How do I write an R&D Report?
Research & Development Tax Reliefs: At a glance
What is Research and Development (R&D) relief? How to claim R&D relief? How does small company R&D relief work? Can individuals claim R&D relief?
R&D Zone: Do I have a valid R&D Claim?
Do I have a valid R&D Claim? What conditions do I need to meet? What form of relief can I claim?
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