Application and claim deadlines

View by income year:

General Approval applications

Here are the deadlines for submitting your General Approval (GA) application and claim.

A GA application is how most businesses apply for the RDTI.

Please note that:

you can submit your GA application any time during your income year - the deadlines shown are the final cut-off dates
the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.

End of tax year / balance date	Application deadline (7th day of the 2nd month following the end of your income year)	Claim deadline
31 Oct 2023 (early)	7 Dec 2023	The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return.
30 Nov 2023 (early)	7 Jan 2024
31 Dec 2023 (early)	7 Feb 2024
31 Jan 2024 (early)	7 Mar 2024
28 Feb 2024 (early)	7 Apr 2024
31 Mar 2024 (standard)	7 May 2024
30 Apr 2024 (late)	7 Jun 2024
31 May 2024 (late)	7 Jul 2024
30 Jun 2024 (late)	7 Aug 2024
31 Jul 2024 (late)	7 Sep 2024
31 Aug 2024 (late)	7 Oct 2024
30 Sep 2024 (late)	7 Nov 2024

Criteria and Methodologies (CAM) applications

Here are the deadlines for submitting your Criteria and Methodologies (CAM) application and claim.

A CAM application is only available to businesses that intend to spend more than $2 million per income year on eligible R&D.

Please note that:

you can submit your CAM application any time before the deadlines shown, which are the final cut-off dates
the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.

End of tax year / balance date	Application deadline (last day of the 6th month before the end of the first income year)	Claim deadline
31 Oct 2023 (early)	30 Apr 2023	The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return
30 Nov 2023 (early)	31 May 2023
31 Dec 2023 (early)	30 Jun 2023
31 Jan 2024 (early)	31 Jul 2023
28 Feb 2024 (early)	31 Aug 2023
31 Mar 2024 (standard)	30 Sep 2023
30 Apr 2024 (late)	31 Oct 2023
31 May 2024 (late)	30 Nov 2023
30 Jun 2024 (late)	31 Dec 2023
31 Jul 2024 (late)	31 Jan 2024
31 Aug 2024 (late)	28 Feb 2024
30 Sep 2024 (late)	31 Mar 2024

General Approval applications

Here are the deadlines for submitting your General Approval (GA) application and claim.

A GA application is how most businesses apply for the RDTI.

Please note that:

you can submit your GA application any time during your income year - the deadlines shown are the final cut-off dates
the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.

End of tax year / balance date	Application deadline (7th day of the 2nd month following the end of your income year)	Claim deadline
31 Oct 2022 (early)	7 Dec 2022	The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return*
30 Nov 2022 (early)	7 Jan 2023
31 Dec 2022 (early)	31 Mar 2023*
31 Jan 2023 (early)	31 Mar 2023*
28 Feb 2023 (early)	7 Apr 2023
31 Mar 2023 (standard)	7 May 2023
30 Apr 2023 (late)	7 Jun 2023
31 May 2023 (late)	7 Jul 2023
30 Jun 2023 (late)	7 Aug 2023
31 Jul 2023 (late)	7 Sep 2023
31 Aug 2023 (late)	7 Oct 2023
30 Sep 2023 (late)	7 Nov 2023

* Extension of filing deadlines under sections 33E, 68CB, and 68CC of Tax Administration Act 1994 to 31 March 2023: For research and development tax credit filing deadlines in sections 33E, 68CB, and 68CC of the Tax Administration Act 1994 in the period starting on 26 January 2023 and ending on 7 March 2023, the date before which applications for approval (including applications for variation of approval) and supplementary returns has been changed to 31 March 2023.

Eligibility for the extended due date is self-assessed. If you have been impacted, please file your 2023 general approval application or variation request by 31 March 2023.

Criteria and Methodologies (CAM) applications

Here are the deadlines for submitting your Criteria and Methodologies (CAM) application and claim.

A CAM application is only available to businesses that intend to spend more than $2 million per income year on eligible R&D.

Please note that:

you can submit your CAM application any time before the deadlines shown, which are the final cut-off dates
the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.

End of tax year / balance date	Application deadline (last day of the 6th month before the end of the first income year)	Claim deadline
31 Oct 2022 (early)	30 Apr 2022, extended to 31 May 2022*	The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return
30 Nov 2022 (early)	31 May 2022
31 Dec 2022 (early)	30 Jun 2022
31 Jan 2023 (early)	31 Jul 2022
28 Feb 2023 (early)	31 Aug 2022
31 Mar 2023 (standard)	30 Sep 2022
30 Apr 2023 (late)	31 Oct 2022
31 May 2023 (late)	30 Nov 2022
30 Jun 2023 (late)	31 Dec 2022
31 Jul 2023 (late)	31 Jan 2023
31 Aug 2023 (late)	28 Feb 2023
30 Sep 2023 (late)	31 Mar 2023

* Application due date with COVID extension, as per COVID-19 Variation 9 March 2022

General Approval applications

Here are the deadlines for submitting your General Approval (GA) application and claim.

A GA application is how most businesses apply for the RDTI.

Please note that:

you can submit your GA application any time during your income year - the deadlines shown are the final cut-off dates
the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.

End of tax year / balance date	Application deadline (7th day of the 2nd month following the end of your income year)	Claim deadline
31 Oct 2021 (early)	7 Dec 2021	The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return
30 Nov 2021 (early)	7 Jan 2022
31 Dec 2021 (early)	7 Feb 2022, extended to 7 Apr 2022*
31 Jan 2022 (early)	7 Mar 2022, extended to 7 May 2022*
28 Feb 2022 (early)	7Apr 2022, extended to 31 May 2022*
31 Mar 2022 (standard)	7 May 2022, extended to 31 May 2022*
30 Apr 2022 (late)	7 Jun 2022
31 May 2022 (late)	7 Jul 2022
30 Jun 2022 (late)	7 Aug 2022, extended to 30 Sept 2022*
31 Jul 2022 (late)	7 Sep 2022
31 Aug 2022 (late)	7 Oct 2022
30 Sep 2022 (late)	7 Nov 2022, extended to 31 March 2023**

* Application due date with COVID extension, as per COVID-19 Variation 9 March 2022 and 6 July 2022

** Application due date with extension, as per Order in Council from 20 February 2023.

Criteria and Methodologies (CAM) applications

Here are the deadlines for submitting your Criteria and Methodologies (CAM) application and claim.

A CAM application is only available to businesses that intend to spend more than $2 million per income year on eligible R&D.

Please note that:

you can submit your CAM application any time before the deadlines shown, which are the final cut-off dates
the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.

End of tax year / balance date	Application deadline (last day of the 6th month before the end of the first income year)	Claim deadline
31 Oct 2021 (early)	30 Apr 2021	The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return
30 Nov 2021 (early)	31 May 2021
31 Dec 2021 (early)	30 Jun 2021
31 Jan 2022 (early)	31 Jul 2021
28 Feb 2022 (early)	31 Aug 2021
31 Mar 2022 (standard)	30 Sep 2021
30 Apr 2022 (late)	31 Oct 2021
31 May 2022 (late)	30 Nov 2021
30 Jun 2022 (late)	31 Dec 2021, extended to 31 March 2022*
31 Jul 2022 (late)	31 Jan 2022
31 Aug 2022 (late)	28 Feb 2022, extended to 30 Apr 2022*
30 Sep 2022 (late)	31 Mar 2022, extended to 31 May 2022*

* Application due date with COVID extension, as per COVID-19 Variation 15 October 2021 and 9 March 2022