HMRC’s Claim Notification Form (CNF) two years on – why are we still talking about pre-notification for R&D tax claims?

Two years since the introduction of the Claim Notification Form (CNF) accountants and advisers across the UK are still struggling with the rules. And it’s not for lack of trying…

When HMRC introduced the CNF back in 2023 (for accounting periods starting on or after 1 April 2023) the communication was sparse and the impact wasn’t immediately felt. To complicate matters, the CNF was introduced at the same time as the Additional Information Form (AIF), which initially took more of the spotlight.

These are two very different forms: the AIF is mandatory for all claims while the CNF is only required when exemption criteria aren’t met. But the mixing of terminology, confusing timing and the rapid pace of HMRC’s updates since then have made it genuinely difficult to keep up.

So why the continued confusion?

We understand why this subject is still tricky. R&D tax relief is rarely a daily task for firms that offer a broad portfolio of services. In some cases R&D tax might only come up a few times a year and given the volume of legislative changes over the last two years even highly experienced professionals are struggling to stay on top of it all.

Add into the mix very similar looking HMRC portals and multiple acronyms like ANF AIF and CNF and you have a perfect storm for misunderstanding and unfortunately missed claims. 

That’s why we hosted our July webinar focused entirely on pre-notification.

We unpacked what you need to know – watch the full recording here

We discussed:

• When a CNF is required
• What advisers get wrong (understandably!)
• Grey areas and HMRC expectations
• Strategies to protect against missed claims

For a more detailed breakdown of the legislation and exceptions you can read our recent blog here

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