The Government has announced plans to simplify aspects of the Research & Development (R&D) tax relief regime, including the removal of the Claim Notification Form (CNF) requirement for claims made on or after 1 April 2027. It has also confirmed that changes to the Additional Information Form (AIF) will be introduced from Autumn 2027.
The AIF is not being abolished. Instead, the Government intends to simplify and rationalise the information it requires, with further details to be provided ahead of implementation.
What is the Claim Notification Form (CNF)?
The CNF tells HMRC that a company intends to claim R&D tax relief; it is not the claim itself. Under the current rules, it applies to certain companies, including first-time claimants and some that have not claimed recently. Where required, it must be submitted no later than six months after the end of the period covered by the company’s financial statements.
Importantly, the current notification rules have not disappeared yet. Businesses making R&D claims before 1 April 2027 should continue to check whether a CNF is required and meet any applicable notification deadline. There remains no clear legislative or guideline recourse for missed notifications, meaning businesses are missing out on valuable relief.
What could the changes mean for missed claims?
The published announcement does not currently confirm whether that change will create a route for companies whose claims were previously prevented by a missed notification deadline.
Businesses should therefore not assume that waiting until after 1 April 2027 will allow a previously unviable claim to proceed. The eventual position will depend on the detailed legislation, the relevant accounting period, normal claim time limits and any transitional provisions. So, while a positive direction of travel, as ever, the devil is in the detail, and that may only become clear in the Finance Act.
If your business has undertaken qualifying R&D but missed a notification deadline, it may nevertheless be worthwhile documenting the position now. That can help establish the accounting period involved, whether notification was required, what qualifying activity and expenditure may have existed, and whether there is anything in the final legislation that affects the position.
What should businesses do now?
If you are considering an R&D claim before 1 April 2027:
Continue to follow the existing requirements and establish whether a CNF is needed. Do not assume the Budget announcement removes a current notification obligation.
If you have already missed a notification deadline:
Establish the accounting period and circumstances involved and retain the supporting R&D information. Further detail is needed before it will be clear whether the new rules have any implications for previously missed notifications.
If you expect to make claims after 1 April 2027:
Factor the removal of the CNF into your future process, while continuing to maintain appropriate technical and financial evidence. The underlying requirement to support a valid R&D claim is not disappearing.
How Azets can help
If you have previously missed an R&D claim notification deadline, are unsure whether the current notification rules apply to an upcoming claim, or want to understand how the 2027 changes could affect your future R&D claims process, speak to our R&D tax specialists.
We can review the accounting period and circumstances involved, establish whether a notification requirement applied, assess what remains possible under the current rules and help you understand how the position may be affected as further detail on the new rules becomes available.
