What is the claim notification period for pre-notification?

Submitting the pre-notification form within the correct claim notification period is essential for the success of your R&D tax relief claim. Failing to submit the form on time will invalidate your claim. Here’s everything your business needs to know.

What is the claim notification period?

The claim notification period is based on:

• Period of account: The time span covered by your company’s financial statements (which could extend beyond 12 months).
• Accounting periods: These are the intervals covered by your Company Tax Return (each accounting period cannot exceed 12 months).

How do you determine your claim notification period?

The claim notification period begins on the first day of your period of account and ends six months after it concludes.

• For accounting periods of 12 months or less: Your accounting period will generally align with your period of account.
• For accounting periods longer than 12 months: This period will consist of multiple accounting periods, but the claim notification period will be the same for all of them.

By ensuring you submit the pre-notification within the correct time frame, you can avoid any issues with your R&D tax relief claim.

First-time R&D tax claims

If you’re submitting an R&D tax relief claim for the first time, it is mandatory to submit the claim notification form within the designated claim notification period. For claims linked to accounting periods lasting longer than 12 months, you only need to submit the form for one of the accounting periods.

Previous claims within the last three years

If your business has previously claimed R&D tax relief within three years of your current claim’s notification period, there is no need to submit the form again, unless one of the following exceptions applies:

• HMRC rejected your previous claim by removing it from your Company Tax Return.
• You amended your tax return for a period before April 1, 2023, and HMRC received that amendment after April 1, 2023.

What happens if your last claim was more than three years ago?

If your last claim was made over three years ago or if one of the exceptions mentioned above applies, you will need to submit the claim notification form by the last date of the claim notification period. Alternatively, you can submit your R&D tax relief claim via your Company Tax Return (or an amendment) so that it’s received by HMRC before the deadline.

Timelines and compliance

Understanding these timelines is crucial to ensure that your R&D tax relief claim remains valid and compliant with HMRC requirements. Missing the deadline for pre-notification will result in your claim being automatically rejected by HMRC, with no exceptions. Any missed deadlines or miscalculations regarding the exemption period will lead to a complete loss of your R&D tax relief claim.

For full details of the HMRC pre-notification form, click here.