![176713](https://www.taxation.co.uk/images/default-source/woodwing/176713.png?sfvrsn=317c30b0_2)
Key points
- 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.
- The form can be submitted at any time from the start of the relevant accounting period up to six months from the end of the period of account.
- Claim notification forms must be submitted online using the dedicated HMRC service.
- The consequences of missing the claim notification form deadline can lead to the claim being refused.
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...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.