Know About the R&D Claim Notification Form
R&D tax relief can give your business a real financial boost especially if you’re investing in innovation, whether that’s creating new software, improving internal systems, or developing a product that solves a problem in a new way.
But there’s a catch that many businesses miss. As of April 2023, some companies now have to tell HMRC in advance that they plan to make a claim. This is done through something called the R&D claim notification form and if you don’t submit it on time, your whole claim could be turned down, no matter how eligible your R&D work is.
This guide walks you through exactly what the notification form is, who needs to send it, when it’s due, and how to do it right. Whether this is your first R&D claim or you’re just a bit rusty on the latest rules, we’ll explain it in plain English.
What Is the R&D Claim Notification Form?
The R&D claim notification form is a new requirement brought in by HMRC for companies looking to claim R&D tax relief.
In short, it’s a way of informing HMRC ahead of time that you plan to make a claim for a specific accounting period. It’s not the same as your full claim that still happens later when you submit your Company Tax Return. But this notification form is now a must in certain situations.
Why was it introduced? To reduce fraud, improve oversight, and help HMRC process genuine claims more efficiently. But it also means there’s now an extra admin step you need to build into your R&D timeline.
Who Has to Submit the Form?
You’ll need to submit the R&D claim notification form if any of the following apply:
- You’re making your first ever R&D tax relief claim.
- You haven’t made a claim within the last three years.
- HMRC has removed a previous claim from your Company Tax Return.
- You’re amending a return for a period that started before 1 April 2023 but making the change after that date.
If you’ve claimed successfully in the last three years and none of the above applies, then the good news is: you don’t need to submit the notification form.
When Is the Deadline?
This is where things get a bit strict. You must submit the notification form within six months of the end of your accounting period.
Let’s say your financial year ends on 30 September 2024 your deadline to notify HMRC would be 31 March 2025. Miss that deadline, and you lose the right to claim, even if the R&D work qualifies in every other way.
So it’s a good idea to set a reminder, or better still, factor it into your end-of-year processes.
What Information Does HMRC Ask For?
Here’s what you’ll be asked to provide:
- Your company name and 10-digit Unique Taxpayer Reference
- Basic contact details (usually whoever is dealing with the claim)
- Details of any R&D agent or tax adviser helping you
- The start and end dates of the accounting period you plan to claim for
- A brief description of your R&D activities just a short summary explaining what the project involved and why it qualifies as R&D
This summary doesn’t need to be technical, but it should show that your project involved some form of scientific or technological uncertainty which is the core requirement for qualifying R&D.
How Do You Submit It?
You’ll need to complete the form online using HMRC’s digital service. You must log in through your business’s Government Gateway account.
Once submitted, HMRC will send you a confirmation and a reference number via email. Make sure you keep that you might need it later when submitting your full claim.
What Happens If You Don’t Submit It?
If you’re required to send the notification form and you don’t, HMRC will automatically reject your R&D claim, even if all your costs and activities are eligible.
Unfortunately, there’s no leeway or grace period; the deadline is fixed. Many companies have missed out simply because they weren’t aware this new step existed.
That’s why it’s vital to check whether it applies to your situation and act early.
The Additional Information Form: Another Requirement
Alongside the notification form, there’s another recent change worth knowing about: the R&D Additional Information Form.
From August 2023 onwards, this second form must be submitted before or at the same time as your Company Tax Return. It includes more detail about your projects and costs and is now mandatory for every claim.
If you send your tax return first, HMRC will automatically reject your claim — even if everything else is correct. So it’s important to get the order right:
- R&D claim notification form
- Additional information form
- Company Tax Return with the claim
Why It’s Worth Getting Support
R&D tax credits can be a valuable source of funding and getting it right matters. While HMRC’s process has become stricter, the relief itself is still worth claiming. Many businesses receive thousands back, particularly in sectors like technology, manufacturing, and engineering.
Working with a best specialist like Alexander Clifford, an r&d tax advisor & consultant based in manchester england united kingdom, with 100% 5 star ratings on Google Business Profile, who understands the R&D scheme can save you time, reduce risk, and make sure you don’t miss key deadlines like the one for the notification form. They can also help with drafting the right kind of project summaries and making sure your claim stands up to scrutiny.
Final Thoughts
The R&D claim notification form is now a crucial step for many UK businesses that want to benefit from R&D tax relief. It’s quick to complete, but the deadline is strict and missing it could mean losing out on thousands of pounds in relief.
