HMRC has thrown yet another curveball at businesses claiming R&D tax relief. Enter the Advance Notification Form (ANF)—a new bureaucratic hurdle that could make or break your claim. If you miss it, your claim is out, no matter how innovative your work is.
With these ever-changing rules, businesses could unknowingly fall through the cracks, losing out on thousands in relief. But don’t worry— SAS R&D has got your back. Here’s everything you need to know to stay ahead.
What is the ANF (Advance Notification Form)?
The ANF is a new requirement from HMRC, designed to filter R&D tax relief claims early in the process. Essentially, before you can even apply for R&D tax relief, you need to let HMRC know you intend to claim as well as including essential information about the proposed claim —missing this step means automatic rejection.
When is the ANF Required?
An ANF is required in two scenarios:
- First-Time Claimants: If your company has never submitted an R&D Tax Relief claim.
- Lapsed Claimants: If your company hasn’t submitted a claim in the past three years.
Key Dates:
- The three-year window is calculated backward from the claim notification deadline (six months after the end of your accounting period).
- For example, a company with an accounting period ending 31 March 2024 must consider claims submitted between 1 October 2021 and 30 September 2024.
Loopholes & Exemptions
Not every company needs to file an ANF. If you already submitted an R&D claim through an original Corporation Tax return within the past three years, you’re in the clear.
However, if you claimed via an amended return for a period before 1 April 2023 (but filed on or after that date), HMRC won’t count it—meaning you still need to submit an ANF.
This technicality could trip up a lot of businesses, so double-check your status before assuming you’re exempt.
How to Check if You Need an ANF
- First-Time Claim?
If claiming for an accounting period starting on or after 1 April 2023, an ANF is mandatory. - Previous Claim?
- Check if the claim was submitted within the three-year window.
- Confirm if it was submitted via an original or amended Corporation Tax return.
- Be mindful of transitional rules for claims filed on or after 1 April 2023.
Deadlines for ANF Submission
If your accounting period begins on or after 1 April 2023, you must submit the ANF within six months after the period ends.
- Example: For a 31 March 2024 year-end, submit the ANF by 30 September 2024.
How do I submit a claim notification form?
Claim notification forms can be submitted online, using either a Government Gateway user ID or an email address.
What You Need to Complete the ANF
Prepare the following details for the ANF:
- A strong cup of coffee.
- Company Unique Taxpayer Reference (UTR).
- Senior internal R&D contact details.
- Information about any agents involved in the claim.
- Accounting period dates matching your Company Tax Return.
- A summary of planned R&D projects.
- An amazing, supportive and good looking SAS R&D team member to guide you through process.
What Happens After Submission?
Once the ANF is submitted, HMRC will send a confirmation email with a reference number.
- If you proceed with the claim, include the reference by marking box 656 on your Company Tax Return.
- If you choose not to claim, no further action is required.
Can You Claim R&D Tax Relief Without an ANF?
No. HMRC has made it clear: No ANF, no claim. Even if your R&D is ground breaking, skipping this step means automatic rejection.
Unfortunately, many businesses will only find out too late when their claims get rejected. That’s why being informed and proactive is key.
Need More Help?
With HMRC constantly shifting the goalposts, staying compliant is becoming more difficult. The ANF adds another layer of complexity, and businesses that aren’t paying close attention could lose out on significant tax relief.
If you’re unsure about your ANF status or need help filing, don’t take the risk—reach out to an expert today.