Since April 2023, companies who are planning to claim R&D tax relief must notify HMRC of their intention to claim within six months of the period-end for which they are planning to submit a claim. If you don’t, you won’t be able to claim.
(Unless you have already submitted a claim on any of the three previous periods, in which case you don’t need need to give prior notification.)
Rail Forum member Visiativ has produced the below guidance on building a successful R&D claim which members may find useful.
