If your company has a 31 December year-end and plans to submit an R&D tax relief claim for 2024, you may be affected by HMRC’s Advance Notification rules. The deadline to notify HMRC is 30th June 2025, and failure to act by then could make your claim invalid, even if you are eligible.
Many businesses are unaware of this requirement, so it is vital to review your position now.
What is the Advance Notification Requirement?
For accounting periods beginning on or after 1 April 2023, companies must inform HMRC of their intention to make an R&D claim. This must be done within six months of the year-end to which the claim relates.
For December year-end clients, this means the notification deadline for the 2024 accounting period is the 30th June 2025.
The rule applies if:
- You are a first-time R&D claimant
- Your last valid claim was made more than three years before the end of the notification window
- Your previous claim was submitted via amendment after 1 April 2023 for a period starting before that date
- A previous claim was removed by HMRC from your tax return
Even if your company has submitted claims year after year, you could still be caught out by the fine print.
Why was this Introduced?
HMRC brought in the Advance Notification rule to reduce speculative or last-minute claims. While it is aimed at new or infrequent claimants, the detail of the rules means some companies with a regular claim history may also be affected.
Examples to watch out for
Example 1
A company with a 31 December 2024 year-end last made a claim on 31 May 2022. That is more than three years before the 30 June 2025 deadline, so the company must submit an Advance Notification by that date.
Example 2
Another company with a 31 December 2024 year-end submitted a claim for the 2023 year via amendment in January 2025. Because the amendment was after 1 April 2023 for a period starting before that date, it does not count as a valid claim. The company still needs to notify HMRC by 30 June 2025.
What needs to be submitted?
The Advance Notification is completed via HMRC’s gForm.
If the form is not submitted on time, the claim for R&D relief will not be accepted. You must either submit the Advance Notification by the deadline or ensure your full claim, including CT600, is submitted before the deadline.
When is the deadline?
The 30 June 2025 deadline applies to all companies with a 31 December 2024 year-end who are affected by these rules. This is one of the most common year-ends for businesses, so the volume of companies at risk is significant.
If you need help with your R&D claims, please get in touch with us on 0114 266 4432 or email info@smh.group.
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