What is the HMRC R&D pre-notification?

For accounting periods beginning on or after April 1, 2023, businesses looking to make an R&D tax claim must now submit a pre-notification form to HMRC.

This new pre-notification requirement is part of HMRC’s ongoing efforts to address non-compliance in R&D tax relief claims. Along with the recently introduced Additional Information Form (which is mandatory for all R&D claims filed after August 8, 2023), these measures are designed to enhance the accuracy of claims and reduce fraudulent activity.

The pre-notification must be submitted via a digital form, and it is crucial to know who is responsible for submitting the form, when it should be submitted, what details are required, and what the next steps are.

Who Needs to Submit the HMRC Pre-Notification Form?

he HMRC pre-notification form for R&D tax relief claims must be submitted by businesses according to HMRC’s updated rules for accounting periods starting on or after April 1, 2023. The form is required if:

• First-time claimants:
  If your company is submitting an R&D tax claim for the first time, you must notify HMRC before making the claim.
• No claims within the past three years:
  If your company has not claimed R&D tax relief in the last three years, you will need to submit the pre-notification form before filing your current claim.

Who Can Submit the Notification Form?

The pre-notification form must be submitted by an authorized representative or agent acting on behalf of the company. The form is completed digitally through a Government Gateway ID. After submission, HMRC will provide a receipt containing a reference number, which you should keep for future reference. Be sure to save a copy of your submitted form, as HMRC will not provide one for you.

If you need more information on the new pre-notification form, please click here.