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Where companies have submitted a valid R&D claim within a three year period (ending with the last day of the claim notification period) then there is no requirement for a company to submit a claim notification form to HMRC. However, the rules state that for this purpose, any claims submitted for an accounting period beginning before 1 April 2023 by way of an amended tax return submitted to HMRC after 1 April 2023 should be disregarded.

For example, Company A is intending to make an R&D claim for the year ended 31 December 2024. Company A has only made one claim before which was made for the accounting period ended 31 December 2023 by way of an amended tax return received by HMRC on 31 March 2025. The claim for the period ended 31 December 2023, started before 1 April 2023 and was filed by way of an amended tax return on or after 1 April 2023 so this claim should be disregarded. In conclusion, in this example a claim notification form should be made for the claim period ended 31 December 2024 by no later than 30 June 2025.

HMRC have recently acknowledged that their published guidance on the topic of claim notifications that was available from 8 September 2024 through to 17 October 2024 was incorrect and may have misled taxpayers (and their advisers) into thinking that a claim notification was not required where claims for previous periods that began before 1 April 2023 were made by way of an amended tax return after 1 April 2023 and the relevant amended tax returns were submitted within the claim notification period.

In recognition of the error contained in HMRC guidance, HMRC have recently confirmed they will accept R&D claims for periods for which a claim notification was due but has not been received where the following two conditions apply:

1. A company made a valid claim in an amendment to a corporation tax return for an accounting period beginning before 1 April 2023, which was submitted to HMRC between 1 April 2023 and 30 November 2024 inclusive; and
2. The accounting period for which a claim notification form was not delivered, but ought to have been, had a claim notification period ending between 8 September 2024 and 30 November 2024.

This would appear to cover companies with accounting periods ending between 8 March 2024 to 31 May 2024 (the notification period ending six months following the end of the claim period), that had submitted an amended claim for a period starting before 1 April 2023 sometime between 1 April 2023 through to 30 November 2024. This approach does not apply to annual accounting periods ending between 1 June 2024 and 31 October 2024, where the claim notification windows have already closed. For these periods, if a claim notification form has not been filed and the only historic claims made in the claim notification windows relate to periods beginning before 1 April 2023, filed via amended returns after 1 April 2023, it is likely that claims will be rejected due to a failure to comply with the pre notification requirements.

If you are a company impacted by the above, then you should ensure the appropriate steps are taken to submit the R&D claim impacted and to ensure you do not miss out on the R&D tax relief due. Please get in touch with your usual ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in the UK contact or the authors from ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in the UK’s Innovation Reliefs and Incentives team who can assist you with this.

For other companies not directly impacted, the above shows that the notification requirement is not as straight forward as it first appeared, and your position should be reviewed to determine if a claim notification is due for a claim period and when that notification should be made. Whilst the notification itself is not an onerous task, the implications of not making the notification or making it erroneously can be severe and result in a loss of R&D tax relief. Therefore, taking a proactive approach to review the position will ensure you protect your ability to make future claims.

For further information please contact:

• Carol Johnson
• Patrick Fletcher