HMRC Notification

This information is generally relevant for claims with a year-end after 1st March 2024. (It is also relevant for companies that had a shorter accounting period starting on or after 1 April 2023.)

In 2024 HMRC introduced a new step in the R&D claim process that requires companies to pre-notify HMRC of an intention to claim R&D tax relief. If the company is a new claimant then there will always be a requirement to pre-notify. For previous claimants, the rules about whether a claim notification is necessary are potentially very complex and rely on having detailed records of the precise date previous years’ R&D claims/tax returns were submitted by your accountant.

To complete the notification you will need to provide the following information:

  • Unique Taxpayer Reference (UTR). This is the same one as your tax return.
  • Employer PAYE reference number
  • VAT registration number
  • Business type, your Standard Industry Classification (SIC) code(s)
  • Name and contact details of the company’s main R&D contact
  • Details of the agent who has prepared your claim (RandDTax)
  • Accounting period start and end dates
  • Summary of high-level planned R&D activities. You don’t need to include evidence on this form as it will be included on the additional information form when that is submitted.

You can submit a notification that you intend to claim at any point from the first day of the accounting period to 6 months after the end of the accounting period.

Submitting a notification doesn’t mean you have to make an R&D claim for that accounting period. However, not submitting a claim or a notification within 6 months of your accounting period ending means you will miss out on the opportunity to claim for that period.

This is essential for anyone submitting their first R&D claim and anyone who hasn’t submitted a recent claim.

Providing that you have submitted a notification for the relevant year, the final deadline for submitting a claim remains the 2nd anniversary of the year end. After this date, you are unable to make a claim.

A sample of the HMRC notification form can be found here.