R&D Tax Credit claim notification to end in April 2027

By Rufus Meakin | Last updated: 2 November 2026

The government has announced that the R&D Claim Notification Form (CNF) requirement will be removed for claims made on or after 1 April 2027 subject to legislation being passed. Companies that missed their notification deadline should then be able to claim for earlier accounting periods, provided they remain within the normal claim time limits.

As RCK reported in its Budget update on 28 October, this will end the need for companies to notify HMRC in advance of making an R&D claim.

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Why is the R&D claim notification requirement being removed?

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Companies undertaking genuine R&D have been missing out on tax relief because they did not notify HMRC of their intention to claim within six months of their year-end.

Quite often, the problem only comes to light when their accountant starts preparing the accounts and seeks specialist R&D advice. By then, the notification deadline has passed.

On 8 October, I wrote about this in my R&D Tax Credit Insider newsletter, in an article called “Give first-time R&D Tax Credit claimants more time”.

It had become clear over time that the six-month notification deadline was too short.

I argued for extending the deadline to nine months, bringing it into line with the usual accounts filing deadline for private companies. The government has now gone further and announced that it will remove the requirement altogether.

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First-time claims have fallen sharply

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HMRC’s latest statistics, published on 29 September 2026, showed that first-time R&D claimants fell by 43% year-on-year in 2023/24. Under the SME scheme, the reduction was 53%, with just 3,405 first-time claimants.

This was the fifth consecutive annual decline, so the trend started before claim notification was introduced. The figures do not tell us how much of the fall was caused by the requirement. But advisors, including those at RCK, report that many otherwise qualifying companies have been unable to claim because they missed the deadline.

A company undertaking qualifying R&D should not lose the opportunity to claim because its accountant picked up the notification requirement too late.

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Can a company claim R&D tax relief if it missed its notification deadline?

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Under the announced change, a company that missed its notification deadline should be able to submit an R&D claim on or after 1 April 2027, provided its normal claim deadline has not passed and it meets the other requirements.

The change includes claims made by amending a tax return. It is not restricted to expenditure incurred after 1 April 2027, as explained in HMRC’s claim notification guidance.

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Example: a company with a 31 December 2025 year-end

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Take a company with a 12-month accounting period ending on 31 December 2025 which was required to notify HMRC by 30 June 2026 but failed to do so.

Its normal claim deadline would be 31 December 2027.

Subject to the legislation being passed as announced, the company should be able to submit its claim from 1 April 2027. It would then have until 31 December 2027 to file, assuming it meets the other requirements.

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Do companies still need to submit a Claim Notification Form before April 2027?

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Yes, where notification is required under the current rules. Companies should continue to meet any notification deadlines that apply to them until the change takes effect.

HMRC has already updated its guidance on notifying an intention to claim R&D tax relief to reflect the announcement.

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What is changing with the Additional Information Form?

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The government also announced that it will simplify the Additional Information Form (AIF) from autumn 2027. This is the separate form providing details of the activities and expenditure included in an R&D claim.

The AIF is being simplified rather than removed. Further details will be published before the changes take effect. The government’s announcement on improving the R&D tax relief customer experience covers both changes.

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Missed your notification deadline?

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If your company missed its notification deadline, contact RCK to check which accounting periods could still be open for a claim from 1 April 2027.

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Related R&D Tax Credit guidance:

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Should you prepare your R&D Tax Credit claim in-house?

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About the author

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Rufus Meakin is Senior Advisor and Brand Ambassador at RCK Partners. He has worked in R&D incentives and the wider innovation funding market for 25 years and regularly writes on R&D tax relief, innovation policy and HMRC compliance.

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