Step 1: Check Whether You Need to Notify HMRC

This requirement applies to accounting periods beginning on or after 1 April 2023.

Companies may need to submit a claim notification form to HMRC before making an R&D tax relief claim.

You must notify HMRC if:

• You are making an R&D claim for the first time; or
• Your last R&D claim was made more than three years before the end of the current claim notification period; or,
• You claimed for the previous accounting period, but submitted this within an amended return and the amendment was received on or after 1 April 2023, or HMRC rejected the R&D tax relief claim by removing it from the Company Tax Return.

What is the Claim Notification Period?

The claim notification period:

• Begins on the first day of the accounting period; and
• Ends six months after the end of the accounting period.
• Failure to notify HMRC where required may result in your claim being rejected.

You can access HMRC’s claim notification form here:

https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief

Step 2: Submit the Additional Information Form (AIF)

Before submitting your R&D claim within the CT600 Corporation Tax Return, you must complete and submit HMRC’s Additional Information Form (AIF).

The AIF is mandatory for all R&D claims. HMRC will reject claims where the form has not been submitted before the CT600 filing.

The form requires details including:

• Information about the company;
• A breakdown of qualifying expenditure;
• Details of the projects being claimed;
• An explanation of the scientific or technological advances sought; and
• Contact details for the claim.

You can access the Additional Information Form here:

https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief

Step 3: Submit the R&D Claim in the CT600 Return

Once the relevant notification requirements and Additional Information Form have been completed, the R&D claim can be submitted within the company’s Corporation Tax Return (CT600).

It is important that claim is accurate, robust, and supported by sufficient technical and financial evidence to reduce the risk of HMRC enquiries.

How we can help

Preparing an R&D tax claim can be complex, particularly with the additional compliance requirements introduced by HMRC.

At iTax Advisors, we help businesses identify qualifying activities, prepare compliant claim documentation, and maximise available relief.

Contact us today to discuss your R&D tax claim requirements.