Companies claiming research and development (R&D) tax relief need to submit details in advance making it harder to backdate claims.

Last year, HMRC introduced a requirement for companies to let them know in advance if they planned to make a claim for R&D tax relief.

This advanced notification rule applies to claim periods beginning on or after 1 April 2023, meaning that accountants now need to be familiar with the timing of when to notify HMRC. There are also some surprisingly complex rules around how and when a company might be exempt from notification.