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In the Autumn Budget 2026, the government announced plans to remove the requirement to submit a Claim Notification Form for R&D Tax Claims made on or after 1 April 2027, and will simplify the information required in the Additional Information Form for companies that claim R&D Tax Relief from autumn 2027.
This is positive news for businesses making a legitimate R&D Tax Claim because it reduces the administrative burden. The CNF was originally introduced by the government in 2024, partly to encourage more timely preparation of claims and as part of the compliance drive to further eliminate fraud and error.
In 2023-24, the total number of first-time claimants fell by 43%, from 9,280 to 5,250. SME first-time claimants fell by 53%, from 7,280 to 3,405. The CNF, which applied to accounting periods beginning on or after 1 April 2023, is likely to have contributed. It was probably not the only factor though. Increased HMRC compliance activity and enquiries may also have reduced new claims.
What is a Claim Notification Form?
The Claim Notification Form (CNF) comprises only basic company details, including the Unique Tax Reference Number, a company contact detail, and a high-level summary of R&D activity within a given accounting period. The form must be submitted within six months of the closure of the accounting period in question, with all first-time claimants, and certain repeat claimants who historically submitted their R&D claims with an amended tax return, required to make a submission.
HMRC’s ruling regarding the amendment window was released poorly at its introduction, meaning HMRC removed the requirement for the first three accounting periods covered by the proposed CNF ruling in 2024. The administrative complexity of this ruling left many businesses unsure about the requirements.
What does the removal mean for UK businesses?
- Reduces the administrative burden in the crucial period when you’re submitting your tax return and/or filing your accounts
- Claimants with accounting periods ending 1 April 25 or later that have missed a claim period owing to the CNF ruling can now make a legitimate claim
- Those claimants must wait until 1 April 27 or later to make a claim
- Usual one-year CT600 deadline applies, with a further one-year amendment window
What should businesses do to prepare for this change?
- Investigate whether any R&D Tax Claims have been missed because of CNF
- Engage an adviser at the earliest opportunity to prepare a claim and receive advice
- Collate any documentation relating to R&D activity in ‘lost’ claim periods
- Consider their wider innovation pathway and ascertain whether this enables future claims to be made
- Consider Patent Box and Grant Funding opportunities
What does it mean for you?
Speak to an adviser. Finding the right support for your R&D Tax Claim is critical.
If you are unsure whether you have missed a claim, speak to one of our experts.
Jon Wilde is a professional writer with expertise in R&D Tax Credits and corporate finance. After 13 years in national press journalism with PA Media Group, he now produces clear, accessible content for businesses and advisers. He specialises in explaining complex tax relief processes in a straightforward way. Jon also supports editorial quality by reviewing content across K3 Advisory Group’s websites.
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