R&D claim notification form: what SMEs need to know

This new step isn’t just another form – it’s a critical part of ensuring your claim is considered valid and compliant. Here’s what you need to know.

What is the R&D claim notification form?

In the early 2020s, suspicions grew that it was too easy to submit erroneous R&D tax credit claims to HMRC, either accidentally or fraudulently, without them being picked up. A National Audit Office report published in January 2024 put the rate of these at an eyebrow raising 24.4% of all claims in 2020-21 – in excess of £1 billion paid out incorrectly.

The R&D claim notification form is one of a range of measures introduced to bring this under control. It requires you to formally let HMRC know in advance that you intend to claim R&D tax relief. Crucially, this form must be submitted in advance of your claim, not the R&D activity itself.

It is a small but important piece of admin to complete as part of the process and missing it can mean missing out entirely. But there are some exemptions to the requirement. Let’s explore who needs to notify HMRC of their intention to claim R&D relief.

Who needs to submit a claim notification form?

If you are a regular annual claimant of R&D tax credits, you will probably not need to complete the claim notification form. This is because it is targeted at businesses claiming for the first time; or if you have not claimed in about three years.

However, that so-called three-year rule is actually a little more complicated. The precise timing refers to “more than three years before the last date of ‘the claim notification period’.

“So, what is the claim notification period?” is the next natural question to ask. If the answer sounds confusing – that's because it is. We’re here to help you unpick it if you’re unsure so please do contact us if you want to discuss it in relation to your business.

Your claim notification period begins on the first day of your period of account (the time covered by your financial statements) and ends six months after the period of account finishes.

Your period of account may be the same as your accounting period, or in some circumstances may cover two accounting periods (and therefore be longer than 12 months). The important time window though is: period of accounts + six months.

When is the deadline for submitting the form?

If your claim period (latest period of account) began on 1st April 2025, and the period of account was a regular 12 months, the 30^th September 2026 would be the last day to submit your HMRC claim notification. This would be a hard deadline for you.

Let’s use the same timings to test whether you need to comply with the advance notification requirement at all.

If you had claimed R&D tax credits for your claim period commencing on 1st April 2024, you wouldn’t need to complete the notification form for your claim in your 2025-26 period of account. This is because it is not your first claim, and your previous claim was within the last three claim periods. The same applies if you claimed in your period of account commencing in 2023 or 2022.

However, if you had claimed previously, but it was for your period of account which began on 1st April 2021, that claim period would have ended on 1st October 2022. As there is a four-year gap between then and 1st October 2026, you would now have to complete the claim notification form. The same applies for any earlier years.

How to complete the R&D claim notification form

Only someone within your company (acting as your representative), or an agent (like a tax advisor/us) may submit your HMRC claim notification form.

If you need to complete the form, it is done online here. You will need a government gateway ID or user email address.

You will need to keep the following information handy:

• Your company unique tax payer reference number as shown on your company tax return
• The contact details of your senior internal R&D contact who will take responsibility for the R&D tax relief claim (say, a director)
• The contact details of third-party agents who have given advice on the claim, such as cost analysis and technical assessment
• The accounting period start and end date for which you are claiming the R&D tax credit, matching those on your company tax return
• Your period of account start and end date
• A high-level outline of your relevant R&D activities including what it will be used for and how it meets the definition of R&D under HMRC R&D guidance. No evidence is required at this stage, but it will be later on.

It is easy to get confused about the deadlines during the process or be unsure of a key piece of information required, so preparation is key. Significant money is at stake and HMRC expect everything to be in order.

What happens if you don’t submit the form on time?

The claim notification period is long (typically 18 months) but the deadline when it ends is absolute. If you miss it, you will not be able to claim R&D tax relief for that period; potentially missing out on valuable funding. If you try to claim it anyway, HMRC will not process your request.

What SMEs should do next

In today’s climate, attention to detail is non-negotiable when claiming R&D tax credits. Know the scheme and HMRC's rules, understand the process as it stands and keep detailed records of your R&D activity. This can make all the difference between a successful claim and missing out.

It is easier said than done when you are trying to run a profitable business. This is why working with an expert advisor, one who has a track record of helping SMEs across the UK, is so valuable. At Kene, we take the time to have conversations with SMEs unsure of where they stand with R&D and advise them of what is possible.

We translate the technical into lay terms and show you how to present your activities to HMRC in the appropriate manner.

Avoid the headache: book a free consultation today

If you would like help assessing your eligibility, understanding the deadlines which apply to you and then help preparing an R&D tax relief claim, please book a free consultation with us today. We would be thrilled to help you get rewarded for your innovation and benefit from the valuable tax relief that is available.