Posted by James Pearson on 09 Aug 2025
R&D tax relief: act now to protect your claim
HMRC has introduced a claim notification requirement for companies making an R&D tax relief claim for the first time. This requirement now affects most companies and could result in valuable relief being lost if action is not taken promptly.
If your company is claiming R&D tax relief for the first time — or has not made a valid R&D claim in the three years prior to the end of the relevant period — you must submit a notification to HMRC within six months of the end of that accounting period.
The risk to businesses
The notification deadline can easily pass before accounts preparation has begun, particularly for accounting periods that ended in late 2024 or early 2025.
For example, if your company’s year-end was 31 December 2024, the notification deadline is 30 June 2025. If the deadline is missed, HMRC will not accept a claim for that period, even if the activities would otherwise qualify.
What qualifies as R&D?
You may be undertaking qualifying activities without realising it. HMRC’s definition of R&D is broad and can cover:
– creating or improving products, processes or systems
– overcoming scientific or technological challenges
– seeking innovative solutions where the outcome was uncertain at the outset
Why early action matters
The claim notification must be submitted through HMRC’s online portal and requires details of the company, the accounting period, and a summary of the qualifying activities.
This requirement applies to first-time claims for periods starting on or after 1 April 2023, and it is now relevant for most companies. Identifying potential R&D activities at an early stage is essential to avoid missing the deadline.
We recommend reviewing your position before or shortly after your accounting period ends to ensure there is time to prepare a notification if needed.
Our approach
At Tax Innovations, we provide informed, proactive advice to our existing clients. We do not actively seek standalone R&D claim work. However, we are happy to assist our company clients in identifying when a claim notification may be required.
Where appropriate, we can work with you to determine whether the activities meet HMRC’s criteria and to ensure that the necessary information is available for the notification.
What should you do?
We are happy to advise existing clients on whether an R&D claim notification may be required. If you believe your business may have undertaken qualifying R&D activities — or if you are unsure — please contact us as soon as possible. Early dialogue helps ensure that no opportunity is lost.
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