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Tax tip: Notification deadline for research and development claims

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17 March 2025
Issue: 4977 / Categories: Forum & Feedback
Notification deadline for research and development claims

Notification deadline for research and development claims.

For accounting periods beginning on or after 1 April 2023 a company looking to make an R&D claim has six months from the end of the claim period to notify HMRC of its intention to do so. The deadline applies post year-end so will apply as follows (not exhaustive):

  • September 2024 > March 2025
  • October 2024 > April 2025
  • November 2024 > May 2025
  • December 2024 > June 2025
  • January 2025 > July 2025

There is an exemption where an R&D claim has been made in the three years prior to this timeframe. For example a 30 September 2024 year end has until 31 March 2025 to notify HMRC unless an R&D claim has been made at any time between 1 April 2022 – 31 March 2025.

This exemption does not apply however if claims made for years beginning prior to 1 April 2023 are submitted...

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