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One of the most common issues we witness with R&D tax claims is clients forgetting to submit their Advanced Notification Form (ANF).
What is an ANF and why is it necessary?
The ANF requirement was introduced for businesses looking to claim R&D tax relief or the R&D Expenditure Credit (RDEC) for accounting periods beginning on or after 1 April 2023.
Your clients must submit an ANF if:
- They have never made an R&D tax claim before.
- They haven’t submitted an R&D claim in the past three years.
HMRC believe that the form will enhance compliance and ensure greater transparency.
What happens if you don’t submit an ANF?
Failure to file an ANF when required will result in an invalid claim, regardless of how legitimate the R&D activities are.
Businesses have a six-month window from the end of their accounting period to file an ANF.
So, with that in mind, if your client’s accounting period has ended within the last six months, now is the perfect time to reach out and confirm whether they intend to claim R&D tax relief.
When is your client’s ANF deadline?
The deadlines to notify HMRC of your client’s intention to claim R&D tax relief are as follows:
| Accounting year end | Deadline |
| 30 September 2024 | 31 March 2025 |
| 31 October 2024 | 30 April 2025 |
| 30 November 2024 | 31 May 2025 |
| 31 December 2024 | 30 June 2025 |
| 31 January 2025 | 31 July 2025 |
| 28 February 2025 | 31 August 2025 |
| 31 March 2025 | 30 September 2025 |
| 30 April 2025 | 31 October 2025 |
| 31 May 2025 | 30 November 2025 |
| 30 June 2025 | 31 December 2025 |
If you are unsure when your client’s ANF is due, contact our R&D tax consultants for guidance.
How to submit an ANF
An ANF can be submitted either directly by the company or by you acting on their behalf.
To complete the process, you’ll need to provide key details about your client’s R&D activities to HMRC, including:
- Company details – such as name, contact information, and tax reference.
- An overview of the planned R&D projects – you must explain and demonstrate how they meet the qualifying criteria.
Our R&D tax specialists can help accountants assist their clients throughout the entire R&D tax relief process.
Don’t miss your client’s ANF deadline! Contact our team today for expert R&D support.
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