Are you intending to make an R&D claim this year? If so – you’ll need to submit an R&D claim notification. This new process is part of the ongoing reform to R&D tax relief, introduced by HMRC to enhance scheme compliance and reduce fraudulent claims.

As R&D tax credit specialists, we’ve been keeping a close eye on any changes that might catch our clients out. Through our experience helping businesses navigate these new requirements, we’ve developed a comprehensive understanding of what HMRC expects to see in these notifications.

For expert guidance through your R&D claim process get in touch with our team to start the conversation. Otherwise, keep reading to understand the ins and outs of this new process.

What is R&D claim notification?

An R&D claim notification informs HMRC that you plan to claim R&D tax relief for your business. This new process, which requires a claim notification form to be submitted, is compulsory for any new companies planning to submit an R&D tax credit claim, as well as those who haven’t claimed in the last 3 years.

This new requirement became mandatory for accounting periods beginning on or after 1 April 2023 and was introduced alongside other R&D tax credit restrictions as part of HMRC’s enhanced measures against errors and fraud.

Discover more about the other anti-fraud measures HMRC have introduced this year in our comprehensive roundup.

Why has this change been introduced?


The idea behind this requirement is to ensure that claims are only from companies with genuine research and development 

The idea behind the introduction of the R&D claim notification form is that the R&D tax credit scheme should only be used by companies with genuine research and development costs, not as a retrospective tax dodge. The requirement for advance notification is intended to ensure this, as well helping to reveal patterns across sectors. 

When do I need to submit my R&D claim notification?

Companies can submit notifications from the first day of their accounting period, provided they have established concrete plans for their R&D activities. The submission deadline is six months following the end of the accounting period. 

This deadline is strictly enforced so don’t let a late submission stop you from receiving tax credits you would otherwise be entitled to.

Want to know how far back you can claim R&D tax credits? Read our detailed guide for a full explanation.

Key submission deadlines for common accounting periods:

If you have a standard 12-month accounting period here are the dates to have in mind for when your R&D claim notification form submission deadline will be:

  • Year ending 31 March 2024: Submission by 30 September 2024
  • Year ending 30 April 2024: Submission by 31 October 2024
  • Year ending 31 May 2024: Submission by 30 November 2024
  • Year ending 30 June 2024: Submission by 31 December 2024

How does this work for extended accounting periods?

For companies with accounting periods exceeding 12 months, the notification window runs from the period’s start, up until six months from its end. This keeps to the principle established for standard 12-month accounting periods of the deadline being 6 months before the end of the period. 

Who must submit a notification requirement?

Here’s exactly who will need to register their intent to submit an R&D claim ahead of time by submitting a form. 

First-time claimants


Companies submitting their first R&D tax relief claim for accounting periods beginning on or after 1 April 2023 must submit an R&D claim notification form. 

This requirement applies irrespective of company size, sector or total claim value.

Existing claimants

For companies with previous claims, you will still need to notify of your intention to claim ahead of time if:

  • You haven’t claimed R&D tax credits for the 3 years before the year you intend to claim for
  • Previous claims within the 3-year window were submitted via amended tax returns (unless amendments were made before 1 April 2023)

Can I claim R&D tax credits if I have missed the notification claim deadline?

Unfortunately, if you do not submit an R&D notification form if you are required to do so, you will be unable to claim R&D tax credits for that period. That’s why it’s crucial not to miss the 6-month deadline. 

The only exception is if you have a 3-year exemption aka. You have claimed R&D tax credits for any of the previous 3 accounting year periods for your company. 

If you do not qualify for the 3-year exemption window your claim will be denied, even if it would have otherwise been valid.

What information do I need to include in my notification?

When submitting your R&D claim notification form, you must provide:

  • Your company’s Unique Taxpayer Reference (UTR)
  • The accounting period start and end dates for your R&D tax relief claim
  • The main senior internal R&D contact’s details – typically this will be a director or senior manager
  • Contact details of any agents involved in your R&D claim, including their agent reference number if applicable
  • A high-level summary of your planned R&D activities demonstrating how they meet HMRC’s definition of R&D
  • Your Government Gateway user ID or email address to submit the form online

It’s crucial that all information aligns precisely with your Company Tax Return to avoid any potential issues when you come to submit your full claim.

What happens after you submit your notification form?

After submission, HMRC will send you a confirmation email containing a unique reference number. Keep this safe – you’ll need it when you submit your full R&D claim, mark box 656 on your Company Tax Return and in any correspondence with HMRC about your claim.

Remember that your notification is just the first step. You’ll still need to complete an Additional Information Form (AIF) when making your actual claim, along with detailed technical and financial documentation about your innovation work. Your full R&D claim must be submitted within the standard two-year window.

While waiting to submit your full claim, keep comprehensive records of your R&D activities, including technical documentation, financial records, project progress, and all supporting evidence. This ongoing documentation will be crucial for supporting your eventual claim and in particular for avoiding an HMRC compliance check triggered by a lack of evidence.

Common errors to avoid

As seasoned R&D experts, we’ve heard it all when it comes to costly mistakes that have prevented R&D claims from being successful. Don’t let that happen to yours. Here’s what not to do. 

  • Miss the deadline: Failing to submit the R&D claim notification form within the 6-month deadline can make your entire R&D tax relief claim ineligible. Be sure to stay on top of the timeline and submit the notification on time.
  • Have technical documentation issues: When describing your R&D activities, make sure to clearly demonstrate technological uncertainty, explain the limitations of existing solutions and document your systematic approach. Avoid overly complex technical language.
  • Give insufficient evidence: While the notification form doesn’t require full claim documentation, you’ll need robust evidence to support your eventual R&D tax credit claim. Ensure you have strong contemporaneous records, comprehensive project planning documentation, and clear cost tracking.

By being aware of these common pitfalls and planning ahead, you can help ensure a smooth R&D claim notification process and make sure everything is in place for a successful R&D tax credit submission. 

Worried about missing the deadline? We can help

For expert guidance through every step, get in touch with our dedicated R&D tax specialists today. We’re here to help you navigate HMRC’s requirements and any R&D tax credit restrictions to make sure you get the most from your tax relief. 

With established offices in Manchester and Liverpool, we provide comprehensive support across the North West and nationally.

Contact us today at 0161 399 0121 or via info@williamsoncroft.co.uk to discuss your R&D claim notification requirements.