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.

Contact Us

1 Practice Details

2 Policy Information

3 Client Details

4 Claims Information

Practice name:
Address:
Street Address Address Line 2 City County Postal Code: Country
Website:
Telephone:
Contact name:
First Last
Email address:*

No of partners/directors:
Does the practice specialise in any client categories?
Please specify which trades/professions:
Are more than 25% of clients predominantly cash traders?
Is the practice regulated to sell insurance products?
Please specify which applies:
Existing Tax Fee Protection provider, if any:
Other Tax Fee Protection provider:
Existing scheme annual renewal date:
Cost of current premiums:
Does the existing scheme cover the whole practice?
Approximately how many clients are in the scheme?
Business clients:
Private tax clients:

Limited companies:
Partnerships/LLPs:
Sole traders (including any personal tax clients with gross annual rental income over £50k):
Personal tax return clients (excluding directors, partners and sole traders):
If you have any business clients with annual t/o above £10m, please state the number of clients:
Total practice clients (please estimate where numbers are not readily available):

Practice hourly charge out rates
Partner/Director
Tax Manager
Manager
Senior
Admin
If you wish to nominate a specialist that may assist on enquiry work, please state:
Name of external specialist:
Nature of specialism:
Hourly rate:
Type of HMRC enquiry/compliance check
Upload claims history
Accepted file types: doc, xlsx, xls, xml, pdf.
If you wish to upload a claims history please use this upload field, otherwise please fill out the information below.
Full enquiries
Number of cases Total costs (£)
Aspect enquiries
Number of cases Total costs (£)
VAT compliance checks
Number of cases Total costs (£)
PAYE/NIC compliance checks
Number of cases Total costs (£)
Business record checks
Number of cases Total costs (£)
Other
Number of cases Total costs (£)

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

Practice hourly charge out rates

If you wish to nominate a specialist that may assist on enquiry work, please state:

Type of HMRC enquiry/compliance check