{"id":945,"date":"2025-01-21T11:12:08","date_gmt":"2025-01-21T11:12:08","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ie\/insights\/articles\/pre-filing-notification-for-rd-corporation-tax-credits-explained\/"},"modified":"2026-08-14T15:13:03","modified_gmt":"2026-08-14T13:13:03","slug":"pre-filing-notification-for-rd-corporation-tax-credits-explained","status":"publish","type":"article","link":"https:\/\/leyton.com\/ie\/insights\/articles\/pre-filing-notification-for-rd-corporation-tax-credits-explained\/","title":{"rendered":"Pre-filing notification for R&amp;D Corporation Tax Credits explained"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Businesses that carry out systematic R&amp;D in Ireland could be eligible for valuable tax relief in the form of <a href=\"https:\/\/leyton.com\/ie\/rd-tax-credits\/\">R&amp;D Corporation Tax Credits<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unfortunately, it\u2019s not just as simple as making a claim when you\u2019re ready. <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2023\/30\/contents\">The Finance (No. 2) Act 2023<\/a> introduced the requirement for pre-filing notification, which means that for accounting periods starting on or after 1 January 2024, first-time claimants and those who haven&#8217;t claimed in the last three years must pre-notify Revenue of their intention to claim.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To help businesses prepare for a successful R&amp;D claim, we\u2019ve answered the frequently asked questions about pre-filing notification for claiming R&amp;D Corporation Tax Credits.<\/p>\n\n\n\n<h2 id=\"h-what-is-the-deadline-for-completing-a-pre-filing-notification-form\" class=\"wp-block-heading\">What is the deadline for completing a pre-filing notification form?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The deadline for submitting the pre-filing notification form is at least 90 days before the claim. R&amp;D Corporation Tax Credits claims must be made within 12 months from the end of the relevant accounting period.<\/p>\n\n\n\n<h2 id=\"h-what-details-are-needed-for-a-pre-filing-notification\" class=\"wp-block-heading\">What details are needed for a pre-filing notification?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To submit a pre-filing notification, Revenue will need basic company details along with an outline of your R&amp;D activities.<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                    <h2 class=\"list-title\">When providing information for your qualifying R&#038;D projects, you will need to include:<\/h2>\n                                <ul>\n                    <li>The accounting period<\/li><li>The estimated number of employees working on R&amp;D projects<\/li><li>The estimated number of R&amp;D projects<\/li><li>Details of any R&amp;D expenditure that was or will be paid for by a grant or other type of financial assistance<\/li><li>Brief descriptions of qualifying R&amp;D projects and activities<\/li><li>Any other information relevant to your claim<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re applying for relief on your R&amp;D expenditure for buildings (or structures), you\u2019ll need to confirm that the building is used for R&amp;D activities for at least 35% of the time over four years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An authorised representative of the company must also sign completed pre-filing notifications.<\/p>\n\n\n\n<h2 id=\"h-how-many-pre-filing-notification-forms-need-to-be-filled-in\" class=\"wp-block-heading\">How many pre-filing notification forms need to be filled in?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are two separate pre-filing notification forms, which are relevant for different types of R&amp;D expenditure. The first is for research and development expenditure on <a href=\"https:\/\/www.revenue.ie\/en\/companies-and-charities\/documents\/rd-form-766c.pdf\">qualifying R&amp;D activities<\/a>. The second is for R&amp;D expenditure on qualifying <a href=\"https:\/\/www.revenue.ie\/en\/companies-and-charities\/documents\/rd-form-766d.pdf\">buildings and structures<\/a>.<\/p>\n\n\n\n<h2 id=\"h-how-leyton-can-help\" class=\"wp-block-heading\">How Leyton can help<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Filling in a pre-filing notification form requires detailed knowledge of the expenditure rules for <a href=\"https:\/\/leyton.com\/ie\/rd-tax-credits\/\">R&amp;D Corporation Tax Credits<\/a>, as you\u2019ll need to list your qualifying activities. This can lead to businesses either under-claiming or not claiming at all as the complex paperwork has put them off.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The pre-filing notification is also just the first step, as businesses must submit both the pre-filing notification and the R&amp;D Corporation Tax Credits claim to receive the relief.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At Leyton Ireland, we\u2019re passionate about helping innovative businesses fund their research and development. We take the hassle out of the claims process by preparing an R&amp;D report that can be used to complete the required information requested in the pre-notification form. Our friendly tax and technical specialists will review your project activity to identify all eligible costs, helping you maximise your claim.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/ie\/contact-us\/\">Speak to an expert today<\/a> to learn more about how we can help.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Businesses that carry out systematic R&amp;D in Ireland could be eligible for valuable tax relief in the form of R&amp;D Corporation Tax Credits. Unfortunately, it\u2019s not just as simple as making a claim when you\u2019re ready. The Finance (No. 2) Act 2023 introduced the requirement for pre-filing notification, which means that for accounting periods starting [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1030,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[99],"tags":[179,101],"expertise":[171],"class_list":["post-945","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-rd-tax-credits-en","tag-new-en","tag-rd-tax-credits-en","expertise-rd-tax-credits"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Pre-filing notification for R&amp;D Corporation Tax Credits explained - Leyton Ireland<\/title>\n<meta name=\"description\" content=\"Businesses that carry out systematic R&amp;D in Ireland could be eligible for valuable tax relief in the form of R&amp;D Corporation Tax Credits. We\u2019ve answered the frequently asked questions about pre-filing notification for claiming R&amp;D Corporation Tax Credits in Ireland.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/ie\/insights\/articles\/pre-filing-notification-for-rd-corporation-tax-credits-explained\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pre-filing notification for R&amp;D Corporation Tax Credits explained\" \/>\n<meta property=\"og:description\" content=\"Businesses that carry out systematic R&amp;D in Ireland could be eligible for valuable tax relief in the form of R&amp;D Corporation Tax Credits. 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