Ireland's R&D tax credit scheme has become a cornerstone of the country's innovation strategy, offering businesses up to 30% relief on qualifying research and development expenditure. For many companies, this credit represents a substantial financial benefit – often running into hundreds of thousands of euros annually.

But here's what catches many businesses off guard: before you can claim these credits, you need to navigate the pre-filing notification (PFN) requirement. Miss this step, and you could lose your entire entitlement for that accounting period, regardless of how much qualifying R&D work you've undertaken.

Irish R&D Tax Credits: What Could You Claim?

The Irish R&D tax credit scheme allows companies to claim relief on qualifying research and development activities. At its core, the scheme recognises that innovation drives economic growth and rewards businesses that invest in developing new products, processes, or services.

To qualify, your activities must involve systematic investigation or experimentation that seeks to resolve scientific or technological uncertainty. Companies must pass the Science Test to ensure that their claim is eligible.

Key eligibility criteria include:

• Activities must advance the overall state of science or technology
• Work must be undertaken to resolve scientific or technological uncertainty
• Expenditure must be incurred on qualifying activities within the European Economic Area
• You must be able to demonstrate the systematic approach taken

The financial benefit for qualifying companies is significant. Companies can claim a credit of up to 30% on qualifying expenditure, which can be received as a reduction of Corporation Tax or as a cash payment from Revenue.

What is the Pre-Filing Notification?

The pre-filing notification is exactly what it sounds like: advance notice to Revenue that you intend to claim R&D tax credits for a specific accounting period. Think of it as raising your hand before you submit your actual claim.

Revenue introduced this requirement as part of their efforts to improve compliance and reduce fraudulent claims. By requiring companies to signal their intention to claim R&D credits in advance, Revenue can better allocate resources for reviewing claims and provide early guidance where needed.

The PFN isn't your actual claim – it's a preliminary step that opens the door to making your full claim later. It's a relatively straightforward process, but the consequences of missing it are severe.

The PFN is only required for companies at risk of making poorly prepared claims, such as first-time claimants.

When is a Pre-Filing Notification Required?

Understanding when you need to make a PFN is crucial, as the rules aren't uniformly applied to all companies.

You must make a pre-filing notification if:

1. You're claiming R&D tax credits for the first time – This applies to any company that has never previously claimed R&D tax credits under the scheme.
2. There's been a gap in your claims – If you've claimed R&D credits before but haven't made a claim for in the last three accounting periods, you'll need to make a PFN when you resume claiming.

The PFN must be made at least 90 days before the date that you submit your R&D tax credit claim. This timing is absolute – there's no flexibility or extension available.

For example:

Company A has an accounting period running from 1 January 2025 to 31 December 2025. It plans to submit its R&D tax claim on 31 March 2026. Therefore, Company A must send its PFN by 31 December 2025 (i.e., 90 days before).

However, if Company A plans to leave its claim until the R&D tax credit deadline, which is one year after the end of the accounting period, then it must send off its PFN at least 90 days before then. If the deadline is 31 December 2026, the deadline to send the PFN is 90 days before, i.e., 2 October 2026.

If a company submits their PFN early enough, the actual R&D tax credit claim shouldn’t be a squeeze. The risk only arises when a company delays sending off their PFN.

How to Make a Pre-Filing Notification

The good news? The actual process of making a PFN is straightforward, though precision is essential.

Required information includes:

• Company name and tax reference number
• Accounting period for which you intend to claim
• Brief description of your R&D activities
• Expected expenditure ranges (you don't need exact figures at this stage)
• Contact details for correspondence

Submission process:

1. Prepare your notification letter – This is a Revenue template that must be filled in correctly. A letter prepared that doesn’t use the template may not be accepted.
2. Submit via appropriate channel – The PFN must be filed through MyEnquiries via ROS.
3. Retain confirmation – Keep records of when and how you submitted your PFN

Consequences of Failing to Make a PFN

The consequences of missing the PFN deadline are severe and non-negotiable. Revenue has been clear on this point: no PFN means no R&D tax credit claim.

Additional consequences can include:

• Disrupted cash flow planning if you were counting on R&D credit refunds
• Potential scrutiny of future claims, as Revenue may question your understanding of the scheme requirements
• Internal compliance issues if the missed credit affects your business planning or stakeholder commitments

But it doesn't have to spell the end of your R&D credit journey. The key is implementing robust processes to ensure you never miss the deadline again.

Practical Tips for Businesses

Smart businesses build PFN requirements into their annual planning cycle rather than treating them as last-minute administrative tasks.

Create a systematic approach:

1. Calendar the deadlines – Mark your accounting period end dates and set reminders well in advance
2. Assign responsibility – Designate specific team members to handle PFN submissions and create backup coverage
3. Integrate with R&D planning – Consider PFN requirements when planning R&D projects and budgets
4. Document everything – Keep detailed records of all PFN submissions, including proof of delivery

Many businesses find that working with experienced R&D tax advisors eliminates the risk of missed deadlines entirely. Professional advisors can integrate PFN management into comprehensive R&D tax planning, ensuring you maximise your credits while maintaining full compliance.

Even if you're claiming credits consistently, annual reviews with advisors can help identify opportunities to optimise your claims and ensure you're capturing all qualifying expenditure.

Good record-keeping serves multiple purposes: it supports your PFN submissions, strengthens your actual claims, and demonstrates good governance to Revenue.

Looking Ahead: Making PFN Work for Your Business

The pre-filing notification requirement might seem like additional bureaucracy, but it's become an integral part of Ireland's R&D tax landscape. Companies that embrace systematic PFN management as part of their broader R&D strategy position themselves for consistent, successful claims year after year.

Remember: missing a PFN deadline means losing your entire R&D tax credit for that period, regardless of how much qualifying work you've undertaken. But with proper planning and systematic approaches, you can ensure this never happens to your business.

If you're planning R&D activities or have questions about PFN requirements for your specific circumstances, don't leave it to chance. Professional guidance can help you navigate these requirements confidently while maximising your overall R&D tax position.

Need help with pre-filing notifications or R&D tax credit planning? Myriad’s expert team specialises in helping Irish businesses maximise their R&D tax relief while maintaining full compliance with Revenue requirements. Contact us to discuss your specific situation and ensure you never miss a critical deadline.