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Published 25/03/2025
Modified 26/03/2025
5 min read

Research and Development Claim Notification Guide (2025)

Learn how to navigate HMRC’s mandatory Research and Development Claim Notification, including key deadlines, step-by-step submission guidance, and compliance tips for UK businesses and advisors.

The UK’s Research and Development (R&D) tax relief scheme incentivises innovation by allowing companies to reclaim costs associated with qualifying R&D activities. However, recent reforms, effective for accounting periods beginning on or after 1 April 2023 have introduced a critical procedural step: the Research and Development Claim Notification Form.

This mandatory form ensures businesses notify HMRC of their intent to claim R&D tax relief or expenditure credits within strict deadlines. Failure to comply invalidates claims, potentially resulting in significant financial losses. This guide explores eligibility criteria, deadlines, submission processes, and compliance strategies to support businesses and advisors navigating these new requirements.

Understanding the Research and Development Claim Notification Requirement

Who Must Submit the Form?

Companies seeking to claim R&D tax relief, expenditure credits or merged R&D scheme must submit the Claim Notification Form under these circumstances:

Exceptions if Claimed Previously:

If you’ve claimed R&D tax relief within 3 years of the last date of your claim notification period you do not need to send a claim notification form, unless any of the following exceptions apply:

Agents or company representatives, such as directors, may submit the form. Collaboration with expert advisors is crucial to ensure alignment with HMRC’s technical and financial standards.

Calculating the Research and Development Claim Notification Period

Key Definitions

Companies seeking R&D tax relief or expenditure credits must submit the Claim Notification Form under these circumstances:

The claim notification period spans from the first day of the period of account to six months after its end. For example:

Ready to Claim Your R&D Tax Credit?

Don’t miss out on valuable tax relief for your innovation. Ensure you meet HMRC’s pre-notification deadline and maximise your claim with expert guidance.

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Submission Process and Information Required

Step-by-Step Submission

01. Gather Documentation:

02. Online Submission:

03. Confirmation:

Post-Submission Steps

Strategic Considerations for Businesses

Avoiding Pitfalls

Role of Accountants and Advisors

Pre-Claim Preparation - Advisors play a crucial role by:

Conclusion

The Research and Development Claim Notification Form signifies HMRC’s increased focus on compliance and accountability. Businesses must view this as an essential step, integrating it into their annual tax planning strategies. Advisors should prioritise client education, ensuring deadlines and documentation are managed proactively to avoid costly oversights.

Innovation Tax specialise in helping companies access vital innovation tax incentives and grant funding to enable their businesses to grow, increase profitability, reduce risk and enable further investment in R&D, IP and capital assets.

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