R&D claim notification: who needs it, and by when.

It is an online notice that tells HMRC a company intends to claim R&D relief for an accounting period. It applies to accounting periods beginning on or after 1 April 2023 where the company is a first-time claimant, or its last claim was more than three years before the end of the notification period. It is separate from the additional information form and from the claim in the Company Tax Return.

Usually not. Notification is required for first-time claimants and for companies whose last claim was more than three years before the last date of the notification period. A company that claimed in the previous year will generally fall outside the requirement, but exceptions exist, so use our checker or ask us rather than assuming.

HMRC looks at the date of the company's last claim and compares it with the last date of the notification period for the current accounting period. If the last claim was more than three years before that date, notification is needed. Because the end point is the notification deadline, not the period end, the comparison needs care. Our notification checker does the arithmetic for you.

It opens on the first day of the period of account and closes six months after the period ends. A company can therefore notify at any point during the year, including before any R&D has started. The deadline is fixed, and a notification received late makes the claim invalid, so the six-month date should go in the diary at the start of the period.

The notification window is tied to the period of account, running from its first day to six months after its end. A long period of account gives a later deadline than a twelve-month one, but the claim time limit has its own rules for periods over 18 months. If your period is unusual, we recommend checking the dates for both deadlines together.

The company's Unique Taxpayer Reference, the main senior internal contact for the R&D, all agents, the dates of the period, and a high-level summary of the planned R&D activities. The form is completed online. HMRC advises saving a copy before submitting, because you may not otherwise have a record of exactly what was sent.

The company or its agent can complete it online. If an agent is involved, the form must name them. Where more than one adviser has been involved, for example a claim firm and an accountant, all of them must be named. We will name ourselves and confirm any other agents with you, so the form agrees with the additional information form later.

Yes. HMRC requires all agents to be named on the notification and on the additional information form. HMRC does not regulate agents but can refuse to deal with them, so it wants to know who is advising. Leaving an adviser off is an avoidable error, so check the names before filing.

Yes. The window opens on the first day of the period of account, and the notification asks for a high-level summary of planned activities. A company that expects to claim can therefore notify at the start of the period, with the summary based on its plans. It removes the risk of forgetting later.

A late notification makes the claim invalid for that period. The guidance does not describe a process for putting that right. A company that has claimed before, but more than three years ago, may be able to make the claim on its return or amended return if HMRC receives it by the notification deadline. Tell us at once if you are near or past the date.

We have not found any appeal route or relaxation in HMRC's guidance on notification. The guidance says a claim is invalid if the notification is late. Each situation differs, and a company in this position should take advice quickly before assuming the claim is lost. We can also check whether other periods remain protected.

Sometimes. A company that has claimed before, but more than three years ago, or falls within an exception, can make the claim on its return or amended return instead, if HMRC receives it by the notification deadline. The guidance does not say a first-time claimant can do this, so a first-time claimant should always notify.

Yes. HMRC's guidance advises saving a copy before submitting the form online. It is the only reliable record of the date and content. We store the confirmation with the claim file, because the notification date and the agent names are likely to be checked against the additional information form in any later enquiry.

Run the position through our notification checker or send us the dates. If it is still unclear, notify before the deadline, because failing to notify when it was required is fatal to the claim, while an unnecessary notification is not described as a problem. Do not wait until the claim is being prepared.

HMRC asks for a high-level summary of the planned R&D activities, not a technical report. A short description of each area of work and the field of science or technology is usually enough. It should be consistent with the detailed project descriptions you give later on the additional information form, so avoid promising work that you do not plan to claim.

HMRC's guidance mentions exceptions, including cases where HMRC has removed a claim. The details turn on the facts of each company's history. If a previous claim was removed, amended or challenged, tell us, because it can change whether you need to notify and how the claim is made. The exceptions are narrow, so do not assume they apply.