If your business is thinking about making an R&D tax relief claim, there’s now an extra step you may need to take before you can submit it: pre-notification.

This requirement applies to accounting periods starting on or after 1 April 2023. For some businesses, missing it means the claim will be rejected - no matter how thorough the paperwork is later on.

Let’s break down what it means, who it affects, and why it matters for your business.

What is pre-notification?

Pre-notification is simply letting HMRC know that you intend to make an R&D claim for a given accounting period.

It’s not the full claim - you’re not submitting all the technical details or calculations at this point. Instead, it’s a way of giving HMRC early sight of who plans to claim, while giving you a clear starting point in the process.

Who needs to do it?

You must pre-notify if:

You’re making an R&D claim for the first time, or
You haven’t claimed in the last three accounting periods.

If you’ve claimed within the last three years, you don’t need to pre-notify. But it’s worth double-checking, as HMRC relies on past submissions being recorded correctly.

Timing is everything

The deadline for R&D pre-notification is six months after the end of your accounting period.

For example, if your year ends on 30 June 2025, you must pre-notify by 31 December 2025. Even a one-day delay will make your claim invalid.

There are no extensions, so planning ahead is essential.

What information will you need?

To submit pre-notification, you’ll need to provide:

Your company’s unique taxpayer reference (UTR)
The start and end dates of the accounting period
Contact details for the person responsible for R&D in your business
Contact details for your adviser (if you’re using one)
A short summary of the R&D work you plan to claim for

That summary doesn’t need to be detailed - it’s more of an outline of the technical or scientific challenges your business is tackling.

What happens after you pre-notify?

Once you’ve submitted pre-notification, HMRC won’t give immediate feedback. You’ll only find out if your activities qualify when the full claim is reviewed after your claim has been submitted.

But without pre-notification - if it applies to you - your claim won’t even be considered.

Why this step matters

If you’re developing new products, improving processes, or testing new systems, your work may well qualify.

If you’ve never claimed before, or if you’ve had a break from claiming, pre-notification is the safeguard that keeps the door open to valuable tax relief.

This relief can free up cash flow, help fund innovation, and give you more room to reinvest in growth. Missing out could mean leaving money on the table at a time when your business needs it most.

How we can help

We work with businesses to make sure R&D claims are handled properly from the very start. That includes:

Checking whether pre-notification applies to you
Identifying which projects qualify
Preparing and submitting the notification on time
Building strong, compliant claims that align with your wider plans

Our role is to make the process clear and straightforward, so you can focus on running your business while knowing this important step is taken care of.

Final thoughts on R&D pre-notification

Pre-notification might feel like a small piece of admin, but it carries real weight. Getting it right keeps your business eligible for relief that can fuel future growth.

If you’re not sure whether you need to notify - or what to include - don’t wait until it’s too late.

Drop our team a line on 0333 006 6981 or send us a message here to make sure your next R&D claim starts on the right track.