Module 4: The claim lifecycle

After this module you will be able to describe a claim as seven stages with an output and an owner for each, explain why the finance team cannot run it alone, place the registration, notification or approval steps that some countries require before the claim, and know what happens after the return is filed.

What this module covers

The seven stages of a claim and what each one produces.
Who inside the company owns each stage, and where an advisor fits.
The registration, notification or approval steps that come before the claim in some countries.
What happens after filing: processing, selection for review and questions.

The seven stages

Stage	Output	Owner	Also involved
1. Identify candidate projects	A list of projects, each with a one sentence statement of the uncertainty	Technical lead	Finance convenes and keeps the list
2. Test each project against the definition	Included or excluded, with the reason written down	Technical lead	Finance challenges; advisor advises
3. Gather the evidence	Records made at the time, linked to each included project (module 5)	Technical lead	Everyone who worked on the project
4. Build the numbers	A cost schedule by project and category, each line tied to a record (module 3)	Finance	Payroll, purchasing, project managers
5. Write the narrative	Per project: the uncertainty, the work done, the outcome	Technical lead	Finance edits for consistency with the numbers
6. Complete any step before the claim, then file	Registration, notification or approval where required; the claim in or alongside the return	Finance or tax	Director signs off; advisor prepares forms
7. Respond to questions and keep the records	Timely, factual answers; records retained for the country's period	Named owner, agreed before filing	Technical lead for technical questions, finance for costs

Three things stand out. The technical lead owns the first three stages and writes the fifth. The written reason for excluding a project is evidence that the company applied the definition rather than claiming everything. And stage 7 has an owner before the claim is filed, because questions can arrive long after the people involved have moved on.

Who owns what

The director or finance lead who signs is accountable for the claim being correct. They should see the project list with its exclusions, the cost schedule and the narratives before anything is filed. The guide on why claim integrity matters explains what is at stake.

Finance coordinates: the calendar, the cost schedule, the forms, and the consistency between words and numbers. Finance does not decide whether a project qualifies.

The technical lead decides which projects involve a scientific or technological uncertainty, draws the start and end of each, describes the work in their own words and stands behind it if questions come. Tax authorities expect the description to come from the people who did the work.

An advisor, where one is used, can test the eligibility decisions, prepare the forms and manage the process, but cannot replace the technical judgement or the company's own records.

Before the claim: registration, notification and approval

This step falls on a different date from the return and, in some countries, cannot be made good afterwards. Three patterns cover the seven.

No step. The claim is made with the return. The United States, Canada and Singapore work this way, although Canada offers optional pre-claim approval.
Notification for new or returning claimants. A company claiming for the first time, or after a gap of several years, tells the tax authority in advance that a claim is coming. The United Kingdom and Ireland use this pattern, each with its own deadline, and a claim made without the required notification is not valid.
Registration or approval every year. The activities are registered or approved for each income year before the benefit is claimed in the return. Australia and New Zealand use this pattern. Without it the expenditure cannot be claimed.

Find the step for your country on the day the project list is made, and put its deadline in the calendar first.

After filing

Once the return is in, the tax authority processes it and either accepts the claim or selects it for review. Most of the seven authorities say they select claims on a risk basis, using the information in the claim, the company's history and the sector. A review is a request for information with a deadline, and in several countries the authority may consult an outside technical expert on whether the work meets the definition.

What reviewers test is consistent across countries: whether the narrative matches the financial records, how the staff time allocations were made and what supports them, and whether the records were made at the time rather than written for the review. The company's job is to answer factually, within the time allowed, from the records it already holds. Outcomes range from acceptance, through a reduced claim, to repayment of the benefit with interest and, where the claim was careless or worse, a penalty. Review tests every earlier stage, which is why module 5 asks for the evidence to be built during the year.

Illustrative example

Illustrative example. Harbour Robotics Ltd, a hypothetical company, has a 31 December year end. In the first week of January the finance manager and the engineering lead list five candidate projects. Two are excluded in writing: the operator app, because it used known methods, and the customer study, because market research is excluded; three go forward, including the gripper. In February finance builds the cost schedule from time records and purchase codes, arriving at 95,000 across the three projects before the country's rules are applied. In March the engineering lead drafts the narratives and finance checks that every name in them appears in the time records. The finance director reviews the list, the exclusions and the schedule, and signs. Finance has already checked whether the company's country requires a registration, notification or approval before the claim and has put that date in the calendar; the claim is then filed with the return. Months later the tax authority asks for the time records and test logs behind the gripper project. The engineering lead, named as owner in March, sends the existing records within the deadline. Nothing is written for the review that was not already on file.

Across the seven countries

Country	Before the claim	How and when the claim is made
United States	No pre-registration	Form 6765, filed with the income tax return
United Kingdom	Claim notification if you are claiming for the first time or your last claim was more than 3 years ago, within 6 months of the end of the period of account. An additional information form with every claim	An R&D claim must be made, amended or withdrawn within 2 years of the end of the accounting period it relates to. The claim is made in the Company Tax Return
Ireland	Companies claiming for the first time, or that have not claimed in the previous 3 years, must notify Revenue in advance, at least 90 days before the claim, using a prescribed form	Within 12 months of the end of the accounting period in which the expenditure was incurred. The claim is made on the corporation tax return
Canada	No registration. Optional pre-claim approval has been available since 1 April 2026	Form T661 with Schedule 31 for corporations, filed with the income tax return and no later than 12 months after its filing due date
Australia	Register R&D activities with the department within 10 months of the end of the income year	Claim the offset in the company tax return by completing the R&D tax incentive schedule
New Zealand	General approval, or criteria and methodologies approval, for the income year. Apply for general approval by the last day of the 3rd month after the end of the income year	Supplementary return within 30 days after the income tax return due date, or the extension of time due date. File the income tax return for the year first
Singapore	No registration	Claim the enhanced deduction in the corporate income tax return by its filing due date. Apply for any cash payout after filing the return and before the filing due date

Where to go next

How to run a project identification workshop: stage 1.
Writing a technical narrative that survives review: stage 5.
How to brief and evaluate an R&D tax advisor: where outside help fits.
Running a claim: all guides on the claim process.
R&D Tax Fundamentals: the program overview. Module 5 covers the records every stage depends on.