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Over the past few years there the UK’s R&D tax credit scheme has seen new, mandatory steps for businesses looking to claim. These new rules, implemented by HMRC, include the R&D advance notification and the Additional Information Form. Understanding these requirements is crucial, as failing to comply can lead to your claim being rejected. This guide explains what these forms are, who they affect, and the key deadlines you need to know.
What is the R&D advance notification?
Introduced in 2023, R&D advance notification is a compulsory form that some companies must submit to HMRC to declare their intention to make an R&D tax credit claim. Its purpose is simply to let HMRC know a claim is coming.
The most critical aspect of this form is its deadline: it must be submitted online within six months of the end of the accounting period for which you plan to claim. If you are required to file this form and miss the deadline, your R&D claim for that period will be invalid.
Does it apply to my business?
This new requirement does not affect all claimants. You must submit an R&D advance notification form if your business is:
- A first-time claimant for R&D tax credits.
- A returning claimant that has not submitted an R&D claim in the last three calendar years.
You do not need to submit an advance notification if you have successfully claimed R&D tax relief in one of the previous three calendar years.
An example of the deadline in practice
R&D claim deadlines are directly linked to your company’s financial year end, also known as its Accounting Reference Date (ARD). Every UK limited company has an ARD, which defines its 12-month accounting period.
Let’s look at an example:
- Scenario: A new company, Innovate Ltd, is incorporated on 15 June 2024. Its first accounting period ends on 30 June 2025.
- The task: Innovate Ltd carries out qualifying R&D and wants to make its first-ever R&D tax credit claim for this period.
- Advance notification deadline: The company must notify HMRC of its intention to claim within six months of its year end. The deadline is 31 December 2025.
- Full claim deadline: The final deadline to submit the full R&D claim as part of its Company Tax Return remains two years after the year end, which is 30 June 2027.
If Innovate Ltd misses the 31 December 2025 deadline for the advance notification, it will lose its right to claim R&D relief for that entire accounting period.
Advance notification calculator
This calculator is intended for illustration purposes only.
Your results
Your advance notification deadline
This is the date you must notify HMRC of your intention to claim
Your full claim deadline
This is the final date you can submit your full R&D claim as part of your company tax return
How do I complete the form?
The advance notification is a digital-only form that must be completed via the GOV.UK service.
You will need the following information to hand:
- Your company’s Unique Taxpayer Reference (UTR).
- The start and end dates of the accounting period for the claim.
- The contact details of the main senior internal R&D contact at the company.
- The contact details of any tax agent assisting with the claim.
While the form itself is straightforward, the critical step is identifying whether your business is required to submit one in the first place.
What is the Additional Information Form?
Separate from the advance notification, the Additional Information Form is another new requirement that applies to all R&D claims, regardless of whether it’s your first time or not.
This form must be submitted to HMRC before or at the same time as your Company Tax Return. It requires a more detailed technical and financial breakdown of your R&D projects, including descriptions of the work, baseline advancements sought, and a breakdown of the qualifying costs. You can find more details on the GOV.UK page for submitting detailed R&D information.
Do I need to file the advance notification every year?
No. You only need to file an advance notification if you meet the criteria mentioned above (i.e., you’re a first-time or returning claimant after a three-year gap).
For example, if you file an advance notification and successfully claim for your year ending 30 June 2025, you will not need to file another one for your claim for the year ending 30 June 2026. However, you will still need to submit the Additional Information Form with every claim you make.
Need help? Swoop's here to assist
The rules surrounding R&D tax credits are complex and continually evolving. Navigating eligibility, project qualification, and new procedural hurdles like the R&D advance notification can be challenging. Missing a key deadline could mean forfeiting tens of thousands of pounds in valuable tax relief.
If you’re unsure whether you need to file an R&D advance notification or need expert support with your wider claim, our specialists are here to provide clarity. Chat with us to discuss further details and ensure your innovation is properly rewarded.
Quickly work out your R&D tax credit deadlines; enter your company’s financial year-end to see your advance notification deadline and the final claim submission deadline.
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