Corporation Tax Act 2009 section 1045A

Requirement to make a claim notification

Section 1045A sets out the conditions under which a company may make an additional deduction claim for R&D expenditure after the end of the claim notification period, and introduces a requirement to submit a claim notification in certain circumstances.

• A company cannot make an additional deduction claim after the claim notification period unless it meets one of three specified conditions
• The three conditions are: having made an R&D claim within the previous three years, submitting a claim notification within the claim notification period, or having the claim fall within the same period of account as another qualifying claim or notification
• R&D claims for accounting periods beginning before 1 April 2023, which were only added to the company tax return by amendment on or after that date, are disregarded when determining whether a prior R&D claim exists
• The provision ensures HMRC receives advance notice of R&D claims from companies that have not recently claimed, helping to prevent fraudulent or speculative claims