Irish Revenue has published eBrief No. 239/24, announcing the release of pre-filing notification forms for the R&D Corporation Tax Credit on 13 September 2024.
The R&D Corporation Tax Credit pre-filing notification forms in respect of section 766C and section 766D are now available on the R&D Corporation Tax Credit webpage.
For accounting periods commencing on or after 1 January 2024, a company is required to notify Revenue of its intention to file a claim under section 766C or section 766D (‘pre-filing notification’).
The pre-filing notification applies to companies which are claiming the R&D corporation tax credit for the first time, and companies which have not claimed the R&D credit in any of the previous three accounting periods. The pre-filing notification must be in writing in the form prescribed by Revenue and must be filed at least 90 days before the claim for the credit is made.
Where a company is required to submit a pre-filing notification, the pre-filing notification form should be completed and submitted through My Enquiries, selecting the following:
| Category | Corporation Tax (CT) |
| Subcategory | R&D Pre-filing Notification |
