Carrie Rutland

A claim notification ensures that the claimant company has the right to submit a claim for R&D tax credits. It applies when a company makes a claim for the first time, or after a defined period of not claiming. If the notification is required but you don’t submit it, any claim you make will simply be struck out by HMRC.

Claims for Research and Development (R&D) tax relief can be highly beneficial for businesses, but making a valid claim can be complex. To help address this, HMRC has for many years offered an “advance assurance” mechanism to give businesses more certainty over their claims. However, uptake of the existing advance assurance scheme is incredibly low - only around 80 applications were made in 2023/2024 out of roughly 11,500 eligible customers.

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