I act for a small company with a 31 July year end. They have carried out some research and development in 2023 which will continue into 2024 and therefore are looking to make a claim for R&D relief. Our clients’ last claim for R&D was back in 2019. I understand there are some new notification rules coming in and would appreciate more detail about them.

For the year ending 31 July 2023, an R&D claim will be available for qualifying expenditure and can be claimed on the supplementary page CT600L.

The current Finance Bill includes two changes that will affect all R&D claims: