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Moore Kingston Smith : HMRC has introduced a pre-notification requirement for R&D claims

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If you’re making your first R&D claim or the first in three years, you must notify HMRC within six months of your accounting period end, or your claim will be rejected.

While this new step aims to streamline the process and enhance compliance, it requires proactive planning and thorough documentation. Our specialist R&D team are here to help you navigate these changes.

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