R&D Advance Notification Form (ANF) – do I need to act now?

New advance notification rules have taken effect for companies claiming Research & Development (‘R&D’) tax relief.

Something that may have gone under the radar for many businesses is the new Advance Notification Form (ANF) requirement for Research & Development (R&D) tax relief claims.

If your company wants to claim R&D tax relief for an accounting period starting on or after 1 April 2023, you may now need to submit an Advance Notification Form (ANF) if:

• You’ve never claimed R&D tax relief before, or
• Your last claim was more than three years ago, or
• Your only claim within the last three years was for an accounting period beginning before 1^st April 2023 by virtue of an amended CT600 only received following 1^st April 2023

What is the ANF?

The Advance Notification Form is part of HMRC’s drive to encourage earlier engagement from companies planning to claim R&D tax relief. It’s now a mandatory step for certain businesses, requiring you to tell HMRC in advance that you intend to make a claim and to provide some basic details about your R&D activity.

Why is this important?

Put simply: if your business needs to file an ANF and doesn’t, your R&D claim will be automatically rejected. Even if you’ve done genuine R&D work and would otherwise be eligible for tax relief, missing this step means you could lose the claim entirely.

That’s why we’re encouraging all clients, even those who might carry out qualifying R&D, to review their position well before the deadline.

When do you need to file an Advance Notification Form?

The ANF must be submitted within 6 months of the end of the accounting period you’re claiming for.

Let’s look at an example:

• Your company’s year-end is 31 December 2024
• Your ANF window is therefore from 1 January 2024 to 30 June 2025

If the form hasn’t been filed by 30 June 2025, and you were required to submit it, then you’ve lost the chance to claim R&D relief for that year.

What does the ANF involve?

It’s a short online form, usually completed by your accountant. You’ll need to provide:

• Your company’s UTR (Unique Taxpayer Reference)
• Contact details for a senior member of your team who oversees R&D
• Agent details (if applicable)
• The relevant accounting period
• A brief overview of the number of projects and how they may qualify as R&D

HMRC is using this process to better understand and risk-assess future claims so it’s important to provide clear and accurate information.

Is this required every year?

Not necessarily. Once you’ve submitted a claim that meets HMRC’s criteria, you won’t need to file another ANF for the next three years. But it’s worth checking annually especially if your claim history is complex or borderline.

And don’t forget the Additional Information Form (AIF)

All R&D claims must still be accompanied by an Additional Information Form (AIF). This is separate, and it applies to every R&D claim made, no matter how many times you’ve claimed before.

Need help?

This change has made early planning essential for any business looking to claim R&D tax relief. We know first-hand how easy it is to focus on the technical work and leave the admin until it’s too late.

We’re encouraging all our clients to speak to us now so we can help assess your position, track deadlines, and make sure no relief is lost.

We’re already supporting a number of clients with ANF submissions and R&D claims. If you’re unsure whether the new rules apply to you or just want peace of mind that everything’s being handled properly, get in touch with our R&D team.

We’ll help you get the credit your work deserves, without the stress.

Email enquiries@a4g-llp.co.uk, call 01474 853 856 or complete the form below to request a call back.