Pre‑notification for R&D tax: Why the CNF is your umbrella

Two years after its introduction, the Claim Notification Form (CNF) is still causing uncertainty for accountants and advisers across the UK.

And it’s no wonder…

When HMRC rolled out the CNF in 2023 (for accounting periods starting on or after 1 April 2023), it landed in what can only be described as a perfect storm:

• Not the clearest communication about its purpose and deadlines
• Confusing timing that delayed its impact
• The simultaneous launch of the Additional Information Form (AIF) (which took the spotlight
• Similar‑looking HMRC portals and changing guidance

The culmination of these factors has meant the CNF guidance wasn’t fully absorbed.

So how can we best make sense of it?

If you have clients who may have eligible R&D activity, think of pre‑notification and submitting a CNF like carrying an umbrella when the forecast says ‘rain possible’: it’s better to have it and not need it, than need it and not have it.

Why does this matter?

Because missing a CNF when it’s required isn’t a minor slip – it can mean losing the opportunity to submit an otherwise valid claim.

Our advice?

If in doubt, submit the CNF. Proactively pre‑notifying is a low‑risk way to protect your client’s ability to claim down the line. And, with March 2025 year‑end pre‑notification deadlines falling at the end of September, now is the time to get ahead – don’t let summer distractions cause missed opportunities.

Want some more detailed information?

• Watch our webinar on pre‑notification
   
• Read our detailed guide on the CNF

With stricter HMRC oversight, accountants and advisers need a process that leaves nothing to chance. WhisperClaims keeps you on track with tailored guidance, risk assessments and expert Advice Line support, helping you submit robust claims, and keeping you confidently on the right side of HMRC.

Book a demo today to find out how we can support you and your firm.

Share this article