The R&D Claim Notification Form (CNF) requirement is removed from 1 April 2027.

Some positive news for businesses and their agents. From 1 April 2027 the R&D Claim Notification Form (CNF) requirement will be removed for claims made on or after that date. This removes the challenging requirement for a business to make a pre-notification to HMRC that it intends to make an R&D tax relief claim.

In addition to this HMRC has also announced that ‘From autumn 2027, HMRC will rationalise the Additional Information Form (AIF) that companies must submit to HMRC in support of an R&D tax relief claim. The improvements will include reducing unnecessary duplication, improving the information requested on contracting and on externally provided workers, and providing greater clarity on project information requirements and the Enhanced R&D Intensive Support intensity ratio.’

It has stated that it welcomes practical suggestions on improvements to the AIF.