For accounting periods commencing on or after 1 January 2024, certain companies must notify the Revenue Commissioner of their intention to file a R&D Tax Credit claim. The notification must be submitted at least 90 days before making the claim. This pre-filing notification applies to companies claiming the tax credit for the first time and to companies that have not claimed the credit in any of the previous three accounting periods.
The notification must be submitted in writing, using the format specified by Revenue. On 13th September 2024, the Revenue Commissioners issued eBrief No. 239/24 confirming that the forms required for making the pre-filing notification are now available. The form to be completed depends on whether the claim is being made under S766C or S766D TCA 1997. If claims are being made under both sections, separate pre-filing notifications must be made.
The completed forms should be submitted to the Revenue Commissioners via MyEnquiries, selecting the following options:
- Category: Corporation Tax (CT)
- Subcategory: R&D Pre-filing Notification