R&D corporation tax relief – claim notification period

A company is now required to submit a claim notification to HMRC if it plans to make a Research and Development (R&D) claim.  This notification must be made within 6 months of the accounting period if the company is making an R&D claim for the first time, or it has been three years since the last claim.

A company with a year end of 31 March 2025 must therefore notify HMRC that it plans to make an R&D claim before 30 September 2025.  The claim doesn’t have to be made within this 6 month period but HMRC will need to be notified that the company plans to make a claim.

If you believe your company undertakes R&D projects so may be eligible for R&D tax reliefs, we can put you in touch with a specialist, R&D consultant for further advice and assistance.