R&D Tax 30th September 2025 Year Ends - Deadline to Pre-Notify is Approaching
R&D Tax Relief Pre-Notification: A Deadline You Cannot Afford to Miss
If your company has a September 2025 accounting year-end, an important deadline is approaching. From 1 April 2023, HMRC introduced a pre-notification requirement for certain R&D tax relief claims. For companies with a September year-end, the deadline to notify falls on 31 March 2026. Miss it, and the claim is gone. There is no mechanism to retrospectively submit the form.
What is pre-notification?
Pre-notification is a formal requirement introduced as part of HMRC's wider clampdown on abuse of the R&D tax relief scheme. Rather than allowing claims to be made simply by amending a tax return, certain companies must now tell HMRC of their intention to claim before they submit the claim itself.
Who needs to pre-notify?
The requirement applies if:
- You are claiming R&D tax relief for the first time; or
- Your last claim was made more than three years before the notification deadline.
This sounds straightforward, but there is a common trap. A previous claim may not count for these purposes if it was submitted by way of an amendment to the tax return on or after 1 April 2023, even if the claim itself related to an earlier period. Similarly, a claim that HMRC subsequently rejected and removed from the return will not satisfy the requirement. Companies that assume they are exempt because they have claimed before should verify that position carefully.
What happens if the deadline is missed?
The consequences are serious. There is no right of appeal against the loss of a claim on these grounds and no facility to submit the notification late. The relief is simply unavailable for that period.
What should you do now?
If your company has a September 2025 year-end and intends to make an R&D claim, you should:
- Confirm whether you are required to pre-notify.
- If so, complete HMRC's online notification before 31 March 2026.
- Take specialist advice if there is any doubt about your position
If you would like us to review your position, please get in touch.
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