Nearly three years after the introduction of the Claim Notification Form (CNF), pre-notification continues to cause uncertainty for many firms.
Most are familiar with the core rules – the “known knowns”. But in practice, it’s the “unknown unknowns” that create risk. Situations that appear straightforward can turn out to require pre-notification after all, and if the deadline is missed, the claim cannot proceed – even where the R&D activity itself was eligible.
Part of the challenge is that R&D tax is not always a day-to-day service for firms. Claims may only arise occasionally, and the rules have developed over time. However, even experienced advisers can encounter situations where a CNF requirement only becomes clear in hindsight, once a claim has been prepared or submitted, or possibly rejected.
With the March 2026 deadlines approaching, now is a good time to revisit the pre-notification rules and double check which clients may need a Claim Notification Form. We’re running a webinar on Wednesday 11 March 2026 at 12 noon to recap the rules and explore the areas where firms could get caught out.
This session will cover:
Whether you prepare R&D claims regularly, or only occasionally, this session will help you approach pre-notification with greater confidence ahead of the March deadlines.
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