Planning your first R&D Tax Credit claim, or returning to one after a gap of three years or more? There is a step to complete first: pre-filing notification. It is mandatory for certain companies, so it is worth knowing where your company stands, and exactly what is required and when.
What Is Pre-Filing Notification?
Pre-filing notification is a mandatory step introduced by Revenue Commissioners for certain companies claiming the R&D Tax Credit. It is submitted ahead of the claim itself, and gives Revenue advance notice that a claim is coming.
Who Needs to Submit One
The requirement applies to companies that are:
- Claiming the R&D Tax Credit for the first time, for accounting periods beginning on or after 1 January 2024, or
- Claiming again after not having claimed in any of the previous three years
If your company has claimed the credit in any one of the last three years, this step does not apply, and you can proceed straight to the claim.
The 90-Day Deadline
You must submit the notification at least 90 days before you file the credit claim. This period runs backwards from your intended claim submission date, so it is worth building into your project timeline early rather than treating it as a late-stage formality.
How to Submit It
The notification is filed through MyEnquiries on the Revenue Online Service (ROS).
Why This Matters Now
This requirement sits alongside a wider set of updates to the R&D Tax Credit regime introduced under Finance Act 2025:
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The credit rate is due to rise from 30% to 35%
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The first instalment threshold is due to rise from €75,000 to €87,500
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Employees spending at least 95% of their time on qualifying R&D activity can have 100% of their emoluments counted as qualifying expenditure, rather than requiring apportionment
The Practical Takeaway
If your company has not claimed the R&D Tax Credit before, or has not claimed in the past three years, the pre-filing notification needs to reach Revenue at least 90 days ahead of your claim. This is a mandatory requirement for the companies it applies to, so it is not a step to leave until the last stage of the process.
