Corporation Tax Act 2009 section 104AA

Requirement to make a claim notification

Section 104AA requires companies to notify HMRC of their intention to claim the research and development expenditure credit (RDEC) within a set timeframe, and sets out the consequences of failing to do so.

• A company must notify HMRC of its intention to claim RDEC within the claim notification period, which is linked to the relevant accounting period.
• If the company fails to notify within the required period, it is generally barred from making the RDEC claim.
• The claim can still proceed if the company made a qualifying R&D claim in an accounting period ending within the three years before the end of the claim notification period, or if the accounting period falls within the same period of account as another period for which a valid R&D claim or claim notification exists.
• Any R&D claims for accounting periods beginning before 1 April 2023, which were added to the company's tax return only through amendments made on or after that date, are disregarded when assessing whether a prior qualifying claim exists.