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ARTICLE · 21 MAY 2024

What Is The R&D Pre-Notification Form?

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HMRC now requires claimants to submit a formal pre-notification form prior to submitting any R&D claim via a corporation tax return.

United KingdomCorporate/Commercial Law
Iain Butler
Iain Butler

HMRC now requires claimants to submit a formal pre-notification form prior to submitting any R&D claim via a corporation tax return. This is something completely new to the UK scheme and many businesses are unaware that this is now required from 31 March 2024. If you fail to submit this form within the allotted time window, then any claim for that accounting period will be automatically withdrawn by HMRC and any cash benefit will be lost.

Key dates and requirements

Innovative companies that are looking to make an R&D claim for an accounting period beginning on or after 1 April 2023 will need to complete a mandatory claim notification form.

There are exemptions for regular claimants, and you will only need to complete and submit a claim notification form if you meet the following criteria:

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