Research & Development (R&D) Corporation Tax credit
Pre-filing notification requirement
For accounting periods beginning on, or after, 1 January 2024, companies claiming the credit for the first time must notify Revenue before making their claim. This requirement also applies to companies which have not claimed the credit in the previous three years. Companies must file a pre-filing notification form at least 90 days before the claim for the credit is made.
If a company has made a claim for the Research & Development (R&D) Corporation Tax Credit or the R&D Tax Credit in any of the three preceding years, they will not have to complete the pre-filing notification.
The pre-filing notification form must be filed through MyEnquiries via ROS. To file the pre-filing notification form, click on MyEnquiries and select:
- the category ‘Corporation Tax (CT)’
- and
- the subcategory ‘R&D Pre-filing Notification’.
Next: How to claim