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R&D claims

A claim for R&D tax relief (whether post-April 2024 RDEC or R&D intensive SME reliefs or pre-April 2024 RDEC, SME R&D relief or SME R&D tax credits) must be included in the company's tax return (or by amendment of that return) for the accounting period for which it is made¹.

The claim must specify the amount of relief claimed, which must be quantified at the time it is made².

In addition to the claim being included in the return, the following administrative requirements also need to be considered as part of the R&D claim process:

1. Ìý

   •ÌýÌýÌýÌý for companies which are claiming SME R&D tax credits or RDEC, a supplementary form, the CT600L, must also be completed and submitted to HMRC³

2. Ìý

   •ÌýÌýÌýÌý for accounting periods beginning on or after 1 April 2023, companies are required to notify HMRC within six months from the end of the relevant period of account of their intention to make an R&D claim (see 'Advance notification requirement for R&D