Research and development claim notifications

The research and development (R&D) tax relief landscape has changed dramatically in recent years including the introduction of a new ‘merged scheme’ earlier this year. However one particular change introduced last year – the claim notification form – is just starting to bite in practice and could easily be overlooked among the latest more headline-grabbing changes.

A claim notification form must be submitted when a company wishes to claim R&D relief for the first time or hasn’t claimed in the last three years. Although this sounds relatively straightforward working out when a claim notification is – and isn’t – required can be surprisingly complicated in practice.

Critically where a claim notification is required it must be filed within six months of the end of the period of account or no claim for R&D relief can be made for that period....