UK proposes removing R&D claim notifications from April 2027

The proposal covers companies claiming the merged Research and Development Expenditure Credit, Enhanced R&D Intensive Support, or both. It concerns claim administration, not a new relief rate or a finding that particular expenditure qualifies. The two planned changes have different timing and should be tracked separately.^[1]

HMRC’s CIRD183000 manual explains that sections 1042C and 1045A of the Corporation Tax Act 2009 restrict claims made after the notification period unless an exception applies. Section 1142A defines a period ending six months after the relevant period of account. Previous claims and accounting periods can affect whether notification is required; not every claimant must submit it.^[2]

The government plans Finance Bill amendments to remove notification for claims made on or after 1 April 2027. This is a claim-submission date test, not a restriction to accounting periods beginning in April 2027. Companies should not discontinue current notifications in anticipation of an unlegislated proposal.^[1]

The additional information form is separate. HMRC plans secondary-legislation and digital-form changes from autumn 2027, with details to follow before introduction. The current information framework is identified as SI 2023/813. Groups should retain existing claim controls and supporting records while distinguishing proposed notification removal from later information-form simplification. Neither announcement establishes a new extended filing deadline or removes substantive entitlement conditions.^[1][2]