Tools

Claim notification deadline checker

For accounting periods beginning on or after 1 April 2023, companies claiming R&D relief for the first time (or for the first time in 3 years, noting that claims made by amendment after 1 April 2023 for earlier periods do not count) must send HMRC a claim notification. The window opens on the first day of the period of account, so you can notify as soon as the period starts; the deadline is 6 months after the period of account ends. Miss it and the claim is invalid, even if the tax return amendment window is still open. Full guide here.

Claim notification is the trap that silently kills otherwise valid claims. If your deadline is near, speak to us this week, not this quarter.

The claim notification window
PERIOD OF ACCOUNT PERIOD ENDS FINAL 6 MONTHS NOTIFICATION WINDOW: OPEN FROM DAY ONE NOTIFICATION DEADLINE FIRST-TIME CLAIMANTS (OR NO CLAIM IN 3 YEARS) CLAIM INVALID IF MISSED

Applies to accounting periods beginning on or after 1 April 2023. The deadline holds even where the tax return amendment window is still open.

This checker is provided for illustration only. It applies the standard rules to the dates you enter, but real positions turn on details it cannot see: the statutory definition of the period of account, the three-year look-back and its exceptions (amendments made after 1 April 2023 for earlier periods do not count as prior claims), periods of account longer than 12 months, and HMRC's limited easements. The amendment window shown is the standard one. Its output is not tax advice and must not be relied on for any decision, filing or deadline; we accept no liability for reliance on it. Before acting — especially where a deadline looks close or passed — have the position confirmed by a competent chartered tax adviser. We will check it properly.

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