Tech & Innovation

R&D Tax Relief: Claim Notification Form Scrapped from April 2027, With a Simpler Additional Information Form to Follow

Companies claiming R&D tax relief will no longer need to send HMRC a claim notification form for claims made on or after 1 April 2027, the government confirmed in Budget 2026. HMRC will also simplify the Additional Information Form from autumn 2027.

By Entrepreneur Group · Published 1 November 2026

Companies will no longer need to send HMRC a claim notification form before claiming R&D tax relief from April 2027. The government announced the change in Budget 2026 on 28 October, and HMRC's guidance, updated on 29 October, now says: "You do not need to submit a claim notification form for claims made on or after 1 April 2027." HMRC will also simplify the Additional Information Form from autumn 2027.

The government estimates that removing the notification form will benefit around 26,000 businesses a year.

What the claim notification form does now

The form was introduced for accounting periods beginning on or after 1 April 2023. Under the current rules, a company must submit it if it is claiming R&D relief for the first time, or if its last claim was made more than three years before the end of the claim notification period.

That period starts on the first day of the period of account and ends six months after it finishes. HMRC is clear about the consequence of missing it: "If you do not, your R&D tax relief claim will be invalid."

The form asks for the company's Unique Taxpayer Reference, contact details for a senior internal R&D contact and any agents, the relevant accounting dates and a summary of the planned R&D activities.

What changes

The government's entrepreneurship prospectus, published with the Budget, sets out two administrative changes:

• No more pre-notification. The government will "remove the Claim Notification Form from April 2027".
• A simpler Additional Information Form. "From Autumn 2027, HMRC will also simplify and rationalise the Additional Information Form." The consultation document estimates this will benefit around 40,000 businesses a year.

The changes are to administration only. R&D tax advisers ForrestBrown note that removing the form does not change the relief itself, and the details of the new Additional Information Form are still to come.

What is still under consultation

HM Treasury has opened a consultation, Corporate Tax Simplification for Business Investment, which closes at 11:59pm on 21 November 2026. On R&D relief, it explores:

• The R&D intensity ratio. Stakeholders say the definitions of total expenditure and of connected companies, used to decide whether a loss-making company qualifies for enhanced R&D intensive support, are unclear or complex to apply.
• The PAYE and NIC cap. Payable relief is limited by a company's PAYE and National Insurance liability. The exemption meant to protect smaller, growing businesses "may not always apply where it should," the document says.
• Going concern rules. A company can lose going concern status for technical reasons even where "a viable trade still exists."
• The wider claims process. The government will consider redesigning it, for example by integrating forms, letting claimants save progress and track their claims. A targeted pilot of advance assurance is also gathering views.

What to do now

This section is editorial guidance, not tax advice.

• The current rules still apply until April 2027. If your claim notification period ends before then and you need to notify, file on time, because a claim without a required notification is invalid.
• Check the dates with your adviser. HMRC's wording refers to claims made on or after 1 April 2027, so confirm how that applies to your accounting periods before deciding not to file.
• Keep your project records. The Additional Information Form is staying, in a simpler form, so you will still need clear descriptions of your projects and costs.
• Respond to the consultation if the intensity ratio, the PAYE cap or going concern rules have caused problems for your company.

Frequently asked questions

Do I still need to submit an R&D claim notification form?

Until April 2027, yes, if you are claiming for the first time or have not claimed in the previous three years. HMRC says you do not need to submit a claim notification form for claims made on or after 1 April 2027.

When will the R&D Additional Information Form change?

The government says HMRC will simplify and rationalise the Additional Information Form from autumn 2027. It estimates this will benefit around 40,000 businesses a year.

When does the corporate tax simplification consultation close?

HM Treasury's Corporate Tax Simplification for Business Investment consultation closes at 11:59pm on 21 November 2026.

Sources

1. HMRC: Tell HMRC that you're planning to claim Research and Development (R&D) tax relief (updated 29 October 2026) (reviewed 1 November 2026)
2. HM Treasury: Entrepreneurship in the UK, Budget 2026 prospectus (October 2026) (reviewed 1 November 2026)
3. HM Treasury: Corporate Tax Simplification for Business Investment consultation (28 October 2026) (reviewed 1 November 2026)
4. HM Treasury: Corporate Tax Simplification for Business Investment, consultation document (PDF) (reviewed 1 November 2026)
5. ForrestBrown: The 2026 Budget, what were the changes to R&D tax relief? (28 October 2026) (reviewed 1 November 2026)