As a business you must pre-notify HMRC if you’re:
- Claiming for the first time, or,
- A claim for R&D has not been submitted on an original Corporation Tax Return in the three years prior to the year end.
The deadline for submission of the notification form is six months after the end of the accounting period for which the business wishes to make an R&D claim. For example, if your accounting period runs from 1 July 2023 to 30 June 2024, the notification window opens from 1 July 2024 and closes on 31 December 2024.
As your year end has recently passed, now is the time to consider whether an R&D pre-notification is required.
Our team of tax experts are here to help… please select below if you have undertaken R&D activity in the last 12 months and plan to make a claim in the next 6 months so that our team can contact you to support with the new filing requirements:
| Yes, I would like to make a claim | No, I will not be making a claim |
