Research and Development (R&D) Tax Reliefs: improving the customer experience
This tax information and impact note is about removing the requirement to submit a claim notification form for R&D tax reliefs and simplifying the information required in the additional information form.
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Details
Companies claiming R&D tax reliefs are currently required to provide additional information in support of their claims through the additional information form (AIF). Some companies must also submit a claim notification form (CNF) before making a claim.
This measure removes the requirement to submit a CNF and reduce and simply the information required in the AIF. These changes will simplify the administration of the reliefs, improve customer experience and reduce administrative burdens for companies making claims.
The removal of the claim notification requirement will apply to all claims made on or after 1 April 2027.
Changes to the AIF will be take affect from autumn 2027. Stakeholders will receive details of the changes in advance so they have time to prepare.