Quick answer: The Claim Notification Form is a pre-claim notification that first-time or recently-lapsed R&D claimants must file with HMRC within six months of the end of the accounting period. It applies to periods beginning on or after 1 April 2023. Missing the deadline permanently bars the company from claiming for that period.
What is the Claim Notification Form?
The Claim Notification Form is a pre-claim notification that must be filed with HMRC by companies that have not claimed R&D tax relief in any of the three preceding accounting periods, or that have never claimed before. The notification must be made within six months of the end of the accounting period for which relief will be claimed. It applies to accounting periods beginning on or after 1 April 2023. Failure to notify within the deadline permanently bars the company from claiming for that period.
How does HMRC define the notification requirement?
HMRC's guidance on the notification requirement is at CIRD81850 and in the GOV.UK page Tell HMRC you plan to claim R&D relief. The rule was introduced by Finance Act 2022 and implemented from April 2023. The form requires basic company information, the planned claim period and a contact for the R&D work.
What does the Claim Notification Form deadline look like in practice?
A company with a 31 March 2025 year-end that last claimed for the year ended 31 March 2021 must file a Claim Notification Form by 30 September 2025 if it intends to claim for the 2025 period. Missing this deadline means no claim can be made for that period, even if the underlying R&D activity and expenditure would otherwise qualify.
Related terms
Frequently asked questions
It is a pre-claim notification that must be filed with HMRC within six months of the end of the accounting period for which relief will be claimed. Companies unsure whether they need to notify can check eligibility first with the free eligibility calculator.
Companies that have not claimed R&D tax relief in any of the three preceding accounting periods, or that have never claimed before, must submit the form for accounting periods beginning on or after 1 April 2023.
Missing the six-month deadline permanently bars the company from claiming R&D relief for that accounting period, even if the underlying R&D activity and expenditure would otherwise qualify.