Online Form Enhanced Relief R&D Expenditure

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I am attempting to complete Online form prior to submitting CT600 to claim enhanced relief for R&D Expenditure for the accounting period 10th November 2021 to 9th November 2022 which is part of the longer period of account from 9th November 2021 to 30th April 2023 after completing the dates of the accounting period I get a message that as the accounting period finished more than 6 months ago I cannot make a claim. I am unaware of this deadline and can find no mentuion of it in HMRC Guidance. I tried calling CT helpline who referred me to Online helpline who didn't know what I was talking about.

Have I done something wrong?




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By Tasnim Mustafa
27th Feb 2024 11:43

Think you need to complete the 'additional information form', not the advanced assurance form.

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By JustAnotherUser
27th Feb 2024 11:46

Not sure if this is helpful ... is also draft guidance

The latest date for submitting the Claim Notification form is 6 months after the end of the period of account that includes the relevant accounting period.

Customers who need to supply a Claim Notification are:

first time R&D claimants
R&D claimants who have not made an R&D claim in any of the previous 3 calendar years

Example 2: A customer has a period of account that ends on 5 September 2023. The deadline for submitting the Claim Notification is 5 March 2024. If the customer submits their R&D claim on 4 February 2024 they do not also have to submit a Claim Notification.

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