The Crucial Role of the Claim Notification Form in R&D Tax Relief

R&D Claim Notification: What Accountants Need To Know

As we all probably know by now, claiming research and development (R&D) tax relief is great for boosting innovation, but this blog isn’t about that. We at TBAT wanted to point out to you, the reader, that a requirement introduced by HMRC has been catching out several businesses: that is, the need to submit a Claim Notification Form before you claim R&D tax. 

Ok, it is not entirely new; it was introduced for accounting periods beginning on or after 1 April 2023. However, the requirement has significant implications for companies intending to claim R&D tax relief, particularly those doing so for the first time or after a period of inactivity. 

In light of HMRC’s ongoing reform of the R&D tax relief regime, the introduction of the Claim Notification Form has added a new layer of compliance that claimants, accountants, and everyone in between must not overlook.

What Is the Claim Notification Form?

The Claim Notification Form serves as a formal notice to HMRC of a company’s intention to submit a claim for R&D tax relief. While it does not replace the claim itself, it is now a prerequisite in certain circumstances and must be submitted in advance of the full claim. 

The form requires specific information, including company identifiers (such as the UTR), the accounting period in question, contact details for the R&D project lead and R&D tax agents involved, and a summary of the R&D activity undertaken. 

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Who Is Required to Submit the Claim Notification Form? 

A company must submit the Claim Notification Form if either of the following conditions applies: 

• It is the first time the company is claiming R&D tax relief; or 

• The company’s last claim was made more than 3 years before the last date of the ‘claim notification period’ (this is explained further in the next section). 

The person completing the form needs to be either: 

• Someone official from your company (think: a director or senior R&D manager). 

• An agent acting on your behalf  

Even where a client has previously claimed, but has not done so recently, this rule may still apply. It is therefore critical to maintain accurate records of claim history and whether they were part of the original CT600 or an amended CT600 submission.

Submit a claim notification form

When Must It Be Submitted?

The Claim Notification Form must be submitted to HMRC within six months of the end of the relevant accounting period. For example, for an accounting period ending 31 December 2024, the deadline for notification would be 30 June 2025. Believe it or not, failure to fill out the form within this deadline will result in automatic disqualification from claiming R&D tax relief for that period, regardless of the R&D or the quality of supporting evidence. 

Already Claimed Before?

If your last R&D tax claim falls within the 3-year window, you can skip this form, unless: 

• HMRC rejected your previous claim. 

• You amended an old claim (pre-April 2023), and HMRC got the update after 1 April 2023. 

So, if it’s been longer than 3 years or you tick any of the above boxes, you will need to complete the form. 

Why This Matters for Accountants

The addition of this requirement places a greater onus on accountants to: 

• Proactively identify clients undertaking qualifying R&D activities 

• Advise on the timing and procedural requirements surrounding the Claim Notification Form 

• Mitigate the risk of missed deadlines, which could result in lost tax savings or refunds 

As an accountant, your role is instrumental in recognising where R&D tax relief may be applicable and facilitating the appropriate professional support to secure it. Working collaboratively with R&D tax specialists enhances the service you provide to your clients and protects them from costly oversights. 

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Final Words

While the process isn’t overly complex, the consequences of missing this step are significant. The Claim Notification Form is not an administrative formality, it is a statutory requirement that, if ignored, can render an R&D claim entirely invalid. For eligible companies, missing this deadline may result in the loss of substantial financial benefit. 

Accountants are ideally positioned to guide clients through this evolving landscape, but doing so effectively requires early action and collaboration with R&D tax professionals. By doing so, you can ensure your clients remain compliant while fully realising the incentives available through the scheme.