For accounting periods beginning on or after 1 April 2023, companies claiming R&D relief for the first time (or with no claim in the three years ending with the notification deadline — and claims made by amendment on or 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 six months after the end of the period of account. Miss it and the claim is invalid, even if the tax return amendment window is still open. If you have changed your year end, the long or short period that creates moves this date. 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.
Applies to accounting periods beginning on or after 1 April 2023. The deadline holds even where the tax return amendment window is still open.
