Claiming Research and Development (R&D) tax credits in the UK allows innovative companies to recover a proportion of their R&D costs through tax relief. Whether you’re developing new products, improving existing technologies, or solving complex technical challenges, eligible R&D activities can lead to significant financial benefits.
What is the R&D Claim Notification Form?
The Claim Notification Form is a mandatory pre-claim step for companies intending to claim R&D tax relief or R&D expenditure credit for accounting periods starting on or after 1 April 2023. This must be submitted within 6 months of the end of the accounting period (unless the last claim was less than 3 years ago). Please note that this is before the deadline for the accounts. Failing to submit the form within this window will make your R&D claim invalid.
What you need to include
To complete the form, you’ll need:
- Your company’s Unique Taxpayer Reference (UTR)
- Contact details for:
- The main senior internal R&D contact (e.g. a director)
- All agents involved in the claim
- Start and end dates of the accounting period and period of account
- A summary of planned R&D activities (e.g. what the software or product will be used for)
You don’t need to submit detailed evidence at this stage, but you’ll be required to provide additional information when you file your Company Tax Return.
What should be included in the summary of planned R&D activities?
The summary should be a high-level description of the planned R&D activities. It must:
- Describe the purpose of the project — e.g. what the software, product, or process is intended to do
- Explain how it meets the definition of R&D — i.e. how it seeks to resolve scientific or technological uncertainties
- Avoid technical jargon — keep it clear and concise for non-specialist reviewers
- Focus on the innovation or advancement — not just commercial goals or routine improvements
This summary is your first opportunity to demonstrate that your project qualifies for R&D tax relief. HMRC uses it to:
- Validate your eligibility to make a claim
- Ensure your project aligns with the definition of R&D under UK tax law
- Prepare for the more detailed review that follows in your full claim submission
What happens next?
After submitting the notification form you must also submit an Additional Information Form before or on the same day as your Company Tax Return (CT600). If the tax return is submitted before the Additional Information Form, your R&D claim will be rejected.
If you would like to discuss this in more detail relating to your business, please feel free to book a free online meeting.
