R&D claim notification: Deadline approaching for December year end

As we head into June, a critical deadline is fast approaching for companies with a 31 December year end. If you’re planning to make an R&D claim for your FY24 period, the deadline for submitting a potential claim notification form is 30 June 2025.

What is a claim notification form?

It is a mandatory form which companies must complete if they:

• Are claiming R&D tax relief for the first time
• Have made a claim more than three years before the last date of the claim notification period, or
• Have made a claim within the within the last three years but does not meet the transition criteria below

These conditions can easily be overlooked.

Transitional rules and exceptions

First, newly incorporated companies might assume they have the standard two-year amendment window to make an R&D claim. They therefore overlook the notification window which closes six months after the year end.

Secondly, even if you’ve made an R&D claim in the past three years, you may still need to submit a claim notification form. However, transitional rules state that claims for periods beginning before 1 April 2023. If submitted after that date via an amended tax return should be ignored for this purpose.

This can (and will) catch many companies and advisors out. It’s especially common when a separate agent handles the R&D claim while the company’s main tax advisors remain unaware of the notification requirement. This is a common scenario — many companies submit their R&D claims through amended tax returns rather than the original filing, which can lead to confusion about deadlines and eligibility.

For example, a company may have previously submitted an R&D claim for the year ended 31 December 2023 via an amended return in December 2024. As this was a claim related to a period beginning before 1 April 2023, and submitted as part of an amended tax return after 1 April 2023, it is to be ignored for these purposes.

If you are unsure whether this requirement applies to you, we recommend checking with your tax advisors.

Missed the claim notification window?

Missing the claim notification window for a given accounting period will prevent a company from making an R&D claim for that period. Therefore, it is important to check that your company does not miss the claim notification window. This is particularly relevant for companies with a 31 December year end. If a claim notification form is required for the FY24 period, this will need to be filed by 30 June 2025.

Further details of the claim notification requirements can be found here.