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Changes to R&D Tax Credit claims from 1 April 2023

Changes to R&D Tax Credit claims from 1 April 2023

Matthew Grief


Changes to the research and development (R&D) tax credits regime will see new requirements which mean that all future applications will need to be submitted online and applicants will need to pre-register claims regardless of the size of the business. 

The changes will come into force from 1 April 2023 and will affect companies claiming research and development expenditure credit (RDEC) and SME R&D relief. Companies that have made a Patent Box election could also be affected. 

What the new requirements entail:

  • Companies will need to inform HMRC in advance that they plan to make a claim.
  • This will be done via a digital service, within six months of the end of the period to which the claim relates to. 
  • Companies that have claimed in one of the three prior periods, will not need to pre-notify again. 
  • The new time limit for making a claim will be two years from the end of the period to which they related. 
  • SMEs which are mid project and fall out of the SME criteria, will be granted SME status for one additional year. 
  • Expenditure on external R&D workers, will only qualify where their earnings are taxed through PAYE or attributable to R&D activity outside the UK that is covered by section 1138A.
There is still some time before these new requirements come into effect but it's important to ensure you are aware of the changes.

We will send you a further reminder closer to the time. 

In the meantime, if you have any questions regarding the above, please contact your usual Moore advisor.