Change of enforcement date for new claim notification and additional information requirements: August 8, 2023

New claim notification and additional information requirements will not be enforced until August 8, 2023.

Originally due to come into effect on August 1, 2023, ‘The relief for research and development (content of claim notifications, additional information requirements and miscellaneous amendments) regulations 2023’ will now be laid a week later than expected due to delays in Finance Bill timetabling.

Reminder: requirements for claiming R&D tax relief as of April 1, 2023

For accounting periods starting on or after April 1, 2023:

• Some customers are required to provide claim notification ahead of a claim for R&D tax relief. Claim notification must be provided via an online form and submitted no later than six months after the end of the period of account that the claim falls into.
• Customers will be able to claim qualifying expenditures on data licences and cloud computing costs.

Read more on how to access the claim notification form, including what is required and when to submit it.

From August 8, 2023, all companies will be required to submit an online form containing additional information before your company’s Corporation Tax return contains the claim.