What are the deadlines for an R&D tax claim?

Understanding the key deadlines for making an R&D tax relief claim is important. Missing certain deadlines can prevent a valid claim from being accepted by HMRC.

Claim Notification Form (First-Time or Returning Claimants)

For first-time claimants, or companies that have not submitted a claim in the previous three years, a digital Claim Notification Form must be submitted to HMRC within six months of the end of the accounting period. 

Failure to submit this pre-notification on time will render the final R&D claim invalid. 

Final R&D Claim Deadline

The ultimate deadline for making an R&D tax relief claim is within two years of the end of the accounting period in which the qualifying R&D expenditure was incurred. Claims submitted after this deadline will not be accepted by HMRC.

Additional Information Form (AIF)

Additionally, all claimants must submit a digital Additional Information Form (AIF) via GOV.UK before their Company Tax Return (CT600). If the CT600 is submitted without a preceding or simultaneous AIF, HMRC will automatically remove the R&D claim from the Company Tax Return.

Corporation Tax Payment Deadline

Profitable companies that are aware of the R&D tax relief scheme will often prepare and submit their claim before the Corporation Tax payment deadline, which is nine months and one day after the end of the accounting period. Submitting a claim at this stage can help reduce the company’s Corporation Tax liability where qualifying expenditure is identified.

Early Submission for Loss-Making Companies

For loss-making companies that may be eligible for a payable credit under the Merged R&D tax relief scheme or the Enhanced R&D Intensive Support (ERIS) scheme, submitting a claim as early as possible can help improve cash flow. Early preparation also allows sufficient time to gather the technical and financial evidence needed to support the claim and meet HMRC’s compliance requirements.