EmpowerRD
  • Claim R&D tax credits
    • Claim R&D tax credits
    • R&D tax credit service
    • R&D tax claim platform
    • Already claiming?
    • R&D advance funding
    • First claim?
  • Pricing
  • Case studies
  • Partners
    • Partnerships
    • Accounting partnerships
  • About us
    • Our company
    • News
    • Careers
    • Paid referrals
  • Learn
    • Introduction to R&D tax credits
    • Resources
    • Blog
    • Grant funding finder
    • R&D tax credit calculator
    • Eligibility assessment
    • The ultimate R&D tax credit guide
  • Login
  • Get in touch
Get in touch
Select Page
Resources

Guides How to claim Are you required to submit a Claim Notification to HMRC when filing an R&D tax credit claim?

Are you required to submit a Claim Notification to HMRC when filing an R&D tax credit claim?

From 1 April 2023, a range of new reforms to the R&D tax credit scheme will be introduced, including several measures to prevent abuse of the R&D tax credit scheme. One of these is the requirement to submit a Claim Notification to ensure your R&D tax credit claim is valid. 

Not everyone is required to submit a notification. HMRC has proposed that it should be mandatory for:

  • Companies planning to submit R&D tax claims for the first time.
  • Companies that have not submitted a claim for 3 years or more.

To ensure you do not miss your chance to claim R&D tax relief, we’ve put together some key questions to help you prepare.

Does my company need to submit a Claim Notification?

If it is your first time claiming R&D tax relief and your accounting period starts on or after 1 April 2023, then you will need to submit a Claim Notification.

Additionally, if your company has not made an R&D tax relief claim in any of the previous 3 calendar years, and your accounting period starts on or after 1 April 2023, then you will also need to submit a Claim Notification.

claim-notification-rd

When do I need to begin submitting a Claim Notification?

For accounting periods starting on or after 1 April 2023, companies must submit a Claim Notification form for their R&D claim to be valid.

claim-notification-rd-2

How long do I have to submit a Claim Notification form?

To submit a Claim Notification form, the earliest date you can begin is on the first day of your accounting period.

The latest deadline for this submission comes 6 months after the end of that same accounting period.

Note that if a company makes its R&D claim before the deadline for submitting a notification, they do not have to also submit a Claim Notification form.

What information do I need to provide for my Claim Notification to be valid?

For your Claim Notification to be valid, you must provide:

  • The company’s Unique Tax Reference (UTR) number must be correct and correlate with that on your CT600.
  • Contact details of the main internal R&D contact at the company – this is the person from the business responsible for the claim.
  • Contact details of any agent involved in the R&D claim.
  • The agent reference number (if you have one).
  • The period of accounting start and ends dates, which must correlate with your tax computations.
  • Start and end dates of the accounting period you’re claiming R&D for only – again; this must be correct and align with that on the CT600

Seeking a trusted partner to help you build your R&D tax claim?

We’re here to help. Over 900 UK companies have trusted EmpowerRD’s R&D platform and specialists to help them build optimised, compliant R&D tax claims.

Book a call with one of our team to see how we can help you.

Related Articles

What’s the accounting treatment for R&D tax credits?
How long does it take to receive the R&D tax credit?
How do I switch R&D tax credit providers?

Guides

  • How to make an SME claim
  • A founder’s guide to non-dilutive funding
  • Guide to R&D advance funding
  • Guide to startup funding in the UK
  • How to choose an R&D tax credit advisor
  • How to make an RDEC claim

Explore

  • R&D news
  • Case studies
  • Partners
  • R&D tax claim platform
  • R&D for Accountants
  • Pricing
  • EmpowerRD Xero Integration
  • Platform Security Overview

About EmpowerRD

  • About us
  • Blog
  • Get in touch
  • Privacy policy

Get R&D updates in your inbox

  • © 2023 EmpowerRD Limited. Level 2, 197 City Road, London EC1V 1JN. UK company registration 10785149.