{"id":1862,"date":"2026-06-01T09:47:03","date_gmt":"2026-06-01T07:47:03","guid":{"rendered":""},"modified":"2026-07-26T16:32:47","modified_gmt":"2026-07-26T14:32:47","slug":"understanding-pre-notification-for-rd-tax-credits-claims","status":"publish","type":"article","link":"https:\/\/leyton.majjane.agency\/uk\/insights\/articles\/understanding-pre-notification-for-rd-tax-credits-claims\/","title":{"rendered":"Understanding pre-notification for R&D Tax Credits claims"},"content":{"rendered":"\t\t
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Everyone planning to claim R&D Tax Credits for the first time needs to know about HMRC\u2019s requirement for pre-claim notifications. It\u2019s equally important for those who haven\u2019t made a claim in the last three years.<\/p>\n\n\n\n

We can\u2019t stress this enough \u2013 if you miss your pre-claim notification deadline, you will lose out on the chance to benefit from a substantial amount of financial relief from the government.<\/p>\n\n\n\n

The need to submit a pre-claim notification was introduced to stop the abuse of R&D tax relief. Unfortunately, the downside of this is that the strict rules can also penalise genuine companies making R&D claims. So, it\u2019s important not to get caught out! In this article, we explain why certain businesses need to make a pre-claim notification to HMRC before submitting their R&D Tax Credits claim.<\/p>\n\n\n\n

What is the pre-claim notification for R&D tax relief?<\/h2>\n\n\n\n

Businesses either claiming R&D Tax Credits for the first time, or if they haven\u2019t claimed in their last three accounting periods, must submit a claim notification to HMRC within 6 months after their financial year end.<\/p>\n\n\n\n

This applies to all of the current R&D tax relief schemes, including: the\u00a0R&D Expenditure Credit (RDEC)<\/a>, the\u00a0SME R&D scheme<\/a>, the\u00a0merged R&D scheme<\/a>, and\u00a0enhanced R&D intensive support (ERIS)<\/a>. For those who have made an R&D tax relief claim in the last three accounting periods, please note that if your claim was rejected by HMRC, or if you have submitted a claim for an accounting period beginning before\u00a01 April 2023 by amending your company tax return, and the amendment was made on or after 1 April 2023, you will still need to pre-notify.<\/p>\n\n\n\n

What is the claim notification period for R&D tax relief?<\/h2>\n\n\n\n

You must submit your notification within six months of the end of the accounting period that you plan on claiming for \u2014 this is known as your \u2018claim notification period\u2019. For example, if your accounting period covers\u00a01 April 2025 to 31 March 2026 the last day you can make a pre-claim notification will be 30 September 2026.<\/p>\n\n\n\n

Unfortunately, as this date isn\u2019t aligned with other tax deadlines it\u2019s quite easy to completely forget about. But if you don\u2019t apply in time, you\u2019ll miss out on being able to claim your R&D tax relief even if you\u2019re eligible!<\/p>\n\n\n\n

What if we don\u2019t know if our innovative projects are eligible for R&D tax relief?<\/h2>\n\n\n\n

Businesses have to make a fast judgement on if their research and development activity is eligible for R&D tax relief. Eligible R&D projects improve existing products, processes, or services, or create new ones. To claim successfully, you will need to demonstrate how your R&D activity:<\/p>\n\n\n\n