HMRC’s R&D Claim Notification Form: What You Need to Know

What Is the Claim Notification Form?

The HMRC R&D claim notification form is a mandatory requirement for companies seeking tax relief for their R&D activities. This form helps HMRC track and verify R&D claims, ensuring only eligible projects receive the relief.

Who Needs to Submit the R&D Claim Notification Form?

Starting from 1 April 2023, companies planning to claim R&D tax relief for the first time, or those who haven’t claimed in the previous three years, need to submit a claim notification form within six months of the end of the accounting period in which their R&D activity took place.

Are There Claim Notification Form Exemptions?

A company does not need to submit a claim notification form if it has made an R&D claim submission to HMRC in the three years before the claim notification deadline for the period being reviewed, provided that:

  • The claim submission was made before 1 April 2023, or
  • For claim submissions made after 1 April 2023, they must either
    • Be made as part of the original tax return submission, or
    • Be for a period starting on or after 1 April 2023.

What Information Is Required for the Claim Notification Form?

  • The company’s Unique Taxpayer Reference (UTR) number; this must match the one shown on the company’s tax returns (page 1, box 2 on a CT600)
  • The main senior internal R&D contact in the company responsible for the claim
  • The contact details of any agents involved in the R&D claim
  • The accounting period start and end date for the period you are claiming the tax relief; this must match the one shown on your company tax return
  • The period of account start and end date
  • A summary of the high-level planned R&D activities

Key Features of the R&D Claim Notification Form

  • Mandatory Information: The form requires detailed information about the company and the nature of the R&D projects.
  • Submission Deadline: Must be submitted within six months after the end of the relevant accounting period.
  • First-Time Claimants: Crucial for first-time claimants or companies not claiming within the last three years.

How to Submit the Form

The form can be submitted online via the HMRC portal. After submission, HMRC will provide a confirmation of receipt.

You can find further information in our Tax Talk “Do I Need to Pre-notify HMRC That I Am Intending to Make an R&D Claim?”

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