R&D tax relief claimants warned over 30 June notification deadline

Companies with a December year end that are considering making a claim for R&D tax relief for the year ended 31 December 2025 may need to notify HMRC of their intention to claim by 30 June 2026.

HMRC now requires certain businesses to submit a mandatory ‘pre-claim notification form’ within six months of the end of the accounting period if they intend to make an R&D tax relief claim.

The advance notification requirement typically applies where:

• the company is claiming R&D tax relief for the first time; or
• the company has not made an R&D claim in the previous three years.

Businesses that have submitted a valid R&D claim within the relevant three-year look-back period are generally exempt from the requirement. However, companies should be aware that claims submitted via an amended tax return during that period do not qualify for the exemption.

Failing to submit the pre-claim notification by the deadline could result in any subsequent R&D tax relief claim for the period being deemed invalid.

James Thompson, Partner at HURST, said: “The advance notification requirement has caught many businesses off guard since its introduction. Companies that may be eligible for R&D tax relief should review their recent claim history carefully to determine whether they need to notify HMRC before the 30 June deadline.”

Businesses unsure of their position, or whether they need to submit an advance notification form to HMRC, should contact us for advice. Email us imagine@hurst.co.uk