Corporation Tax Act 2009 section 1142A

"Claim notification" and "claim notification period"

Section 1142A defines the terms "claim notification" and "claim notification period" for the purposes of R&D tax relief claims, and gives HMRC the power to make regulations about the form and content of notifications.

• A claim notification is the formal notice a company must give to HMRC signalling its intention to make an R&D claim
• The claim notification period begins on the first day of the period of account that corresponds to, or contains, the relevant accounting period
• The claim notification period ends six months after the last day of that period of account
• HMRC may make regulations specifying the information required, and the form and manner of the notification