Knowledge bank
Making a claim
Deadlines, notifications, and the additional information form.
4 answers
- Do I have to tell HMRC before I claim R&D tax relief? Essential read You must file a claim notification within six months of the end of your period of account if you have not claimed R&D relief in the previous three years. Miss it and the claim is invalid.
- How long do I have to make an R&D claim? Essential read Two years from the end of your period of account. In practice you have two open years at any one time, and there is no route back to a year that has closed.
- What happens to my R&D claim if I change my year end? One set of accounts becomes two accounting periods, two tax returns and two information forms. Your notification deadline moves with the accounts, and usually later than you expect.
- What is the R&D additional information form? Essential read A mandatory online form setting out your costs and projects. Every R&D claim made on or after 8 August 2023 needs one, filed before or with the tax return, or HMRC removes the claim.
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