If your company accounting period began on or after 1 April 2023 and your company has not previously claimed R & D or not made a claim in the last three accounting periods, you will need to notify HMRC that the company intends to make a claim within six months of the end of the accounting period your company aims to claim for.
For example, a company with a 12 month accounting period ending on the 31st March 2024 will need to notify HMRC by the 30th September 2024.
