The enforcement date for new R&D claim notification and additional information requirements has been pushed back by a week to 8 August 2023.

Originally due to come into effect on 1 August 2023, The Relief for Research and Development Regulations 2023 will now be put into law a week later than expected due to delays in Finance Bill timetabling.

For accounting periods starting on or after 1 April 2023, businesses will be required to provide claim notification ahead of a claim for R&D tax relief.

The claim notification must be provided via an online form and submitted no later than six months after the end of the period of account that the claim falls into.