Tell HMRC you want to claim Research and Development (R&D) tax relief

There may be other steps you must complete before submitting a claim notification form. Check the steps you need to take to correctly claim R&D tax relief.

If you’re planning to claim R&D tax relief or expenditure credit for accounting periods beginning on or after 1 April 2023, you must submit a claim notification form if:

You do not need to submit a claim notification form for claims made on or after 1 April 2027.

To complete and submit the form you must be either:

When to submit the form — claim notification period

You must submit the form within certain dates known as the ‘claim notification period’. If you do not, your R&D tax relief claim will be invalid.

 Your claim notification period depends on the:

Working out your claim notification period

If you’re claiming for a ‘period of account’ that’s 12 months or less, your ‘accounting period’ will usually cover the same time as your ‘period of account’.

If you’re claiming for a ‘period of account’ that’s more than 12 months, it will include 2 or more ‘accounting periods’. The claim notification period is the same for all accounting periods.

If you’re claiming R&D tax relief for the first time

You must submit the claim notification form within the claim notification period.