The key things you need to know about the new claim notification form for R&D Tax claims.
If your company has never claimed R&D Tax Relief before or has not claimed in the last three years, you may need to submit a claim notification form (CNF) before you file your claim.
This requirement applies to accounting periods starting on or after 1 April 2023. It is separate from the overall deadline for submitting an R&D Tax claim, which is two years after the end of the accounting period in which the qualifying R&D took place
This blog explains the key things you need to know about the claim notification form, including what information you need to provide, the deadline for submitting a CNF, and what happens if you miss the deadline.
If you have any questions about the form or would like support on your upcoming R&D Tax claim from a trusted consultant, please get in touch. My colleagues and I in GrantTree’s R&D Tax Relief team would be happy to help.
Note: On 28 April 2025, HMRC announced an amnesty for some companies that had missed the deadline for submitting a CNF. Find out more here.
Do I have to submit a claim notification form?
Wondering whether you need to file a CNF? Find out with our interactive tool.
When did the accounting period you're claiming for start?
This requirement only applies to accounting periods beginning on or after 1 April 2023.
Here is some more context on each of the questions we ask in the tool.
Question 1: When did your accounting period start?
As I mentioned in the introduction, this requirement only applies to accounting periods beginning on or after 1 April 2023.
If the development work you’re looking to claim for took place in an accounting period starting on or after 1 April 2023, go to question 2.
If not, you don’t need to submit a claim notification form.
Question 2: Are you filing your R&D Tax Relief claim within 6 months of the end of the accounting period in which the R&D took place?
If your answer is ‘yes’, you don’t need to file a claim notification form.
The claim notification requirement only applies to companies filing for R&D Tax Relief more than 6 months after the end of the accounting period in which the relevant R&D took place.
So, for example, if the R&D occurred in an accounting period ending 31 December 2024, you don’t need to file a claim notification form if you file for R&D Tax Relief before 30 June 2025.
If you are filing for R&D Tax Relief more than 6 months after the end of the relevant accounting period, move to question 3.
Question 3: Have you claimed R&D Tax Relief before?
If you have not claimed R&D Tax Relief before, and you are planning to file for R&D Tax Relief more than 6 months after the end of the relevant accounting period, you will need to file a claim notification form.
If you have claimed before, move on to question 4.
Question 4: Did you file within the last three years?
When was the last time you filed for R&D Tax Relief?
If it was more than 3 years before the claim notification form deadline, which is 6 months after the end of the accounting period you’re claiming for, you will need to file a claim notification form.
To clarify: the 3-year window we’re talking about ends 6 months after the end of the accounting period in which the R&D you’re claiming for took place.
For example, if your accounting period ended on 31 December 2024, the window would end on 30 June 2025 and start on 30 June 2022.
If you last filed for R&D Tax Relief during this 3-year window, move on to question 5.
Question 5: Did you file by amending your company tax return?
This next question relates to how you filed for R&D Tax Relief.
This matters because, for the purposes of the claim notification form, R&D Tax Relief claims made with your original company tax return are treated differently from claims made by amending your return after it’s been filed.
If you filed for R&D Tax Relief when you submitted your company tax return, and it was during the 3-year period described in question 4, you don’t need to file a claim notification form.
This is true even if you are filing for R&D Tax Relief more than six months after the end of the accounting period that contains the R&D you’re claiming for.
However, if you only ever filed for R&D Tax Relief by amending your company tax return once it has been submitted, the question becomes, ‘When did you file the amended return?’
Question 6: When did you file the amended return?
If you claimed R&D Tax Relief by filing an amendment to your company tax return after 1 April 2023, then, for the purposes of the claim notification form, it does not count as you having filed for R&D Tax Relief. As a result, you will need to submit a claim notification form, bearing in mind the information in questions 1-5.
However, if you amended your return before 1 April 2023, and within the 3-year window described in question 4, then you won’t need to submit a CNF.
What is the deadline for the claim notification form?
The deadline for submitting the claim notification form is six months after the end of the accounting period you’re claiming for.
So, if you were claiming for work conducted in an accounting period ending 31 December 2024, you would have until 30 June 2025 to file your CNF.
If you are claiming for two accounting periods, the deadline is six months after the end of the second accounting period the claim applies to.
What happens if I miss the deadline?
If you miss the claim notification form deadline, you probably won’t be able to claim R&D Tax Relief for that accounting period.
HMRC deals with late claims in accordance with its Statement of Practice 5 (2001).
The statement says, “the time limits allowed for making claims[…]should generally be adequate, and the Commissioners for HMRC will not make routine use of their powers to accept claims made outside these limits.”
Translation: HMRC is unlikely to accept your form if you submit it after the deadline.
HMRC can make an exception if you submitted the form late for reasons beyond your company’s control. For example, the person responsible for submitting your form was ill.
However, such exceptions are made on a case-by-case basis. The most likely outcome is that you won’t be able to claim R&D Tax Relief.
HMRC has announced a CNF ‘amnesty’
On 28 April, HMRC announced it will accept R&D Tax Relief claims from companies that missed the deadline for submitting a claim notification form if:
- The deadline for their CNF - i.e. the end of their 6-month claim notification period - fell between 8 September 2024 and 30 November 2024
- They submitted a compliant R&D Tax Relief claim via amended company tax return between 1 April 2024 and 30 November 2024 for an accounting period beginning before 1 April 2023
Companies that qualify for this amnesty must contact HMRC’s R&D policy team, either directly or through their R&D Tax Relief consultant, before making their claim.
HMRC is doing this to make up for publishing incorrect guidance on the CNF. The guidance was live on the government’s website between 8 September and 30 November 2024 and was repeated in a meeting of the R&D Communications Forum (RDCF).
What information do I need to submit in the claim notification form?
You will need to submit the following information on your claim notification form:
- Your company’s Unique Taxpayer Reference (UTR)
- The name of the main internal contact who is responsible for your R&D claim
- The contact details of any agent involved in your R&D Tax claim, such as an R&D Tax Relief consultant
- The start and end dates of the accounting period you’re claiming for
- A high-level summary of your planned activities
You don’t need to include evidence to prove these activities met the definition of qualifying R&D on your form. However, you will need to do this in your additional information form (AIF) when you submit your claim.
Who can submit the claim notification form?
The following people can submit a claim notification form on behalf of your company:
- A representative of your company
- An agent acting on your behalf of your company, such as an R&D Tax Relief consultant
Get help from our R&D Tax Relief experts
Looking for help preparing and submitting the claim notification form? Or wondering what to do if you’ve missed the submission deadline?
GrantTree’s R&D Tax Relief experts are here to help. With more than 14 years of experience filing compliant claims and over £450 million secured for our clients, our team are perfectly placed to help you navigate this major change to the scheme.
Just get in touch, and one of our team will be right with you.
