HMRC R&D claim notification form: who needs one and when

What the claim notification form is

The claim notification form tells HMRC in advance that a company intends to claim R&D tax relief for an accounting period. It is a short online submission, separate from the claim itself and separate from the additional information form.

It exists so HMRC can see new claimants coming. Missing it does not reduce a claim. It removes the claim entirely for that period.

Who needs to submit one

You must notify if your company has never claimed R&D relief before, or if it has not made a claim in the three years before the last day of the notification period. Companies with a recent claim history are usually exempt.

There is a trap for companies whose previous claim was made late, close to the two year deadline. The timing of that earlier claim is what counts, so a company that believes it is exempt can still be caught. Check the dates rather than assume.

The deadline

The form must be submitted within six months of the end of the accounting period you want to claim for. There is no discretion for lateness in ordinary circumstances. If the window passes, relief for that period is lost.

Because the deadline falls long before most companies prepare their accounts, the safest habit is to notify as soon as the period ends whenever there is any doubt.

What it asks for

The form asks for company details, the accounting period, the main contact for the claim, any agent involved, and a high level summary of the planned R&D activities. The summary does not need the depth of a technical report, but it should be accurate and consistent with what you eventually claim.

Where to go next

Our R&D tax hub compares the claim types and includes a calculator to size your entitlement. If you are unsure whether you need to notify, book a free review and we will check your claim history and deadlines before anything is missed.