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Research and development claim notifications

10 June 2024 / Emma Rawson
Issue: 4940 / Categories: Comment & Analysis , R&D relief , UTR , Admin
Remember to notify

Key points

  • A claim notification form must be submitted when a company wishes to claim R&D relief for the first time or hasn’t claimed in the last three years.
  • The form can be submitted at any time from the start of the relevant accounting period up to six months from the end of the period of account.
  • Claim notification forms must be submitted online using the dedicated HMRC service.
  • The consequences of missing the claim notification form deadline can lead to the claim being refused.

The research and development (R&D) tax relief landscape has changed dramatically in recent years including the introduction of a new ‘merged scheme’ earlier this year. However one particular change introduced last year – the claim notification form – is just starting to bite in practice and could easily be overlooked among the latest more headline-grabbing changes.

A claim notification form must...

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