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Who needs to submit the form

If you鈥檙e planning to claim R&D tax relief or expenditure credit for accounting periods beginning on or after 1 April 2023, you must submit a claim notification form if:

• you鈥檙e claiming for the first time
• your last claim was made more than 3 years before the last date of the 鈥榗laim notification period鈥� 鈥� use the guidance on this page to work out if this applies to you

To complete and submit the form you must be either:

• a representative of the company
• an agent acting on behalf of the company

When to submit the form 鈥� claim notification period

You must submit the form within certain dates known as the 鈥榗laim notification period鈥�. If you do not, your R&D tax relief claim will be invalid.

聽Your claim notification period depends on the:

• 鈥榩eriod of account鈥� 鈥� the time covered by your financial statements (this might cover a period longer than 12 months)
• 鈥榓ccounting period鈥� or periods that fall within your period of account 鈥� the time covered by your Company Tax Return (this cannot cover a period longer than 12 months)

For more information, read about accounting periods for Corporation Tax.

Working out your claim notification period

Your claim notification period:

• starts on the first day of the 鈥榩eriod of account鈥� 鈥� this is the first date of your notification period
• ends 6 months after the end of the 鈥榩eriod of account鈥� 鈥� this is the last date of your claim notification period

If you鈥檙e claiming for a 鈥榩eriod of account鈥� that鈥檚 12 months or less, your 鈥榓ccounting period鈥� will usually cover the same time as your 鈥榩eriod of account鈥�.

If you鈥檙e claiming for a 鈥榩eriod of account鈥� that鈥檚 more than 12 months, it will include 2 or more 鈥榓ccounting periods鈥�. The claim notification period is the same for all accounting periods.

If you鈥檙e claiming R&D tax relief for the first time

You must submit the claim notification form within the claim notification period.

If you鈥檙e claiming for a 鈥榩eriod of account鈥� that鈥檚 more than 12 months, you only need to submit the form for one of the accounting periods.

If you鈥檝e claimed R&D tax relief previously

If you鈥檝e claimed R&D tax relief within 3 years of the last date of your claim notification period you do not need to send a claim notification form, unless any of the following exceptions apply:

• HMRC rejected your R&D tax relief claim by removing it from your Company Tax Return
• you claimed R&D tax relief for an accounting period beginning before 1 April 2023 by amending your tax return and the amendment was received on or after 1 April 2023

If you made a claim more than 3 years before the last date of your claim notification period or if any of the exceptions apply, you鈥檒l need to either:

• submit the claim notification form by the 鈥榣ast date of the claim notification period鈥�
• send the R&D tax relief claim on your Company Tax Return or as an amendment to the return, so that it鈥檚 received by the 鈥榣ast date of the claim notification period鈥�

Example of a claim notification period for a 鈥榩eriod of account鈥� that鈥檚 12 months or less

A company鈥檚:

• period of account 鈥� covers 1 January 2024 to 31 December 2024
• accounting period 鈥� also covers 1 January 2024 to 31 December 2024

This means the company鈥檚:

• first date of the claim notification period is 1 January 2024
• last date of the claim notification period is 30 June 2025 (this is 6 months after the end of the 鈥榩eriod of account鈥�)

If the company is claiming R&D tax relief for the first time, they must submit the claim notification form between 1 January 2024 and 30 June 2025.

If the company has claimed R&D tax relief previously and their last claim was before 30 June 2022 (this is more than 3 years before 30 June 2025) they must either:

• submit the claim notification form between 1 January 2024 and 30 June 2025
• send the claim on their Company Tax Return or as an amendment to the return so it鈥檚 received by 30 June 2025

Example of a claim notification period for a 鈥榩eriod of account鈥� that鈥檚 more than 12 months

A company鈥檚 鈥榩eriod of account鈥� covers 1 January 2024 to 30 June 2025.

The company鈥檚 accounting periods are:

• 1 January 2024 to 31 December 2024
• 1 January 2025 to 30 June 2025

This means the company鈥檚:

• first date of the claim notification period is 1 January 2024
• last date of the claim notification period is 31 December 2025 (this is 6 months after the end of the 鈥榩eriod of account鈥�)

If the company is claiming R&D tax relief for the first time, they must submit the claim notification form between 1 January 2024 and 31 December 2025.

If the company has claimed R&D tax relief previously and their last claim was before 31 December 2022 (this is more than 3 years before 31 December 2025) they must either:

• submit the claim notification form between 1 January 2024 and 31 December 2025
• send the claim on their Company Tax Return or as an amendment to the return so it鈥檚 received by 31 December 2025

What information you鈥檒l need

To complete the claim notification form you鈥檒l need:

• the company鈥檚 Unique Taxpayer Reference (UTR) 鈥� this must match the one shown in your Company Tax Return
• the contact details of the main senior internal R&D contact in the company who is responsible for the R&D tax relief claim, for example a company director
• the contact details of all agents involved in the R&D tax relief claim 鈥� including any agent who has given advice, analysed costs, helped prepare technical assessments, given information for or completed the online forms or Company Tax Return
• the accounting period start and end date that you鈥檙e claiming the tax relief or expenditure credit for 鈥� this must match the one shown in your Company Tax Return
• the period of account start and end date
• a summary of the high-level planned activities, for example if you鈥檝e developed software you鈥檒l need to include what it鈥檒l be used for to show that the project meets the standard definition of R&D 鈥� you do not need to include evidence on the claim notification form, but you鈥檒l be asked to give additional information before you claim R&D tax relief on your return

If you鈥檙e a large business customer

If you鈥檙e a large business and have any questions about the claim notification form, you can contact the Large Business Directorate. You should use the relevant contact us email address and copy in your customer compliance manager.

Submit your form

You鈥檒l need to either:

• sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
• use your email address to get a confirmation code that you can use to sign in

What to expect after you鈥檝e submitted

You鈥檒l get an email that will:

• confirm we鈥檝e received the form
• give you a reference number聽

Keep a note of this reference number so that:

• you can discuss your claim notification form with HMRC
• if we need to, we can check that you鈥檝e submitted your claim notification form

What you need to do next

If you decide not to continue with your claim after you鈥檝e submitted the notification form, you do not need to do anything further.

If you decide to continue with your claim, you need to work out your R&D tax relief.