Ian Davie
Senior Consultant
For accounting periods starting on or after April 1, 2023, HMRC R&D pre-notification is now required for businesses intending to make an R&D tax claim.
Pre-notification requirements are part of HMRC’s latest measures to reduce non-compliance in R&D tax relief claims. Together with the recently introduced Additional Information Form (mandatory for all R&D claims submitted after August 8, 2023), these steps aim to improve claim accuracy and reduce fraud.
The pre-notification must be submitted using a digital form. It’s important to understand who needs to submit the form, when it needs to be submitted, what information you will need, and what happens next.
The pre-notification form for R&D tax relief claims is required for certain businesses under HMRC’s new rules for accounting periods beginning on or after April 1, 2023. This form must be submitted if:
To complete the form, you must either be a representative, or an agent authorised to act on the company’s behalf. The form is submitted digitally through a Government Gateway ID. After submitting, HMRC will send you a receipt with a reference number, which you’ll need should you need to contact them. Be sure to save a copy of your submitted form for your records, as HMRC won’t provide a copy.
When it comes to R&D tax relief claims, submitting the pre-notification form within the “claim notification period” is crucial. Missing this window will render your R&D tax relief claim invalid. Here’s what you need to know about determining your specific claim notification period.
What is the Claim Notification Period?
Your claim notification period is based on your:
How to Determine Your Claim Notification Period
The claim notification period starts on the first day of the period of account and ends six months after it concludes.
If you’re claiming R&D tax relief for the first time, you must submit the claim notification form within the designated claim notification period. For claims related to a period of account lasting more than 12 months, you only need to submit the form for one of the accounting periods.
If you’ve previously claimed R&D tax relief and it was within three years of the last date of your claim notification period, there’s no need to submit the form again, unless any of the following exceptions apply:
If your last claim was made more than three years ago or any of the above exceptions apply, you will need to either submit the claim notification form by the last date of the claim notification period or send the R&D tax relief claim via your Company Tax Return (or an amendment) so that it’s received by HMRC before the period’s deadline.
By understanding these timelines, you can ensure your R&D tax relief claim remains valid and compliant with HMRC requirements.
If your client misses the pre-notification deadline for a prospective R&D claim, their claim will be automatically rejected by HMRC, with no exceptions. Any missed deadlines or miscalculations regarding the exemption period will result in a complete loss of their R&D tax relief claim.
To complete the R&D pre-notification form, you’ll need the following information:
For full guidance on the HMRC pre-notification from please click here, if you have any questions or would like to speak to our Senior R&D Tax Consultant, please get in touch today.
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