If your company has an accounting period ending 31 December 2025 and you've never claimed R&D tax credits before or haven't in the last three years, you have until 30 June 2026 to submit the Advance Notification Form. Miss it, and your claim for this period is invalid.
This post is a heads-up for newly incorporated businesses, first-time claimants, and companies who've taken a break from claiming R&D tax credits. If that's you, read on.
What is the Advance Notification Form?
The ANF (also called the claim notification form) is an online form submitted to HMRC to confirm your company intends to make an R&D tax relief claim. It was introduced in April 2023 as part of HMRC's reformed regime and applies to accounting periods beginning on or after that date.
It doesn't apply to everyone. You only need to submit it if:
- your company has never made an R&D tax credit claim before, or
- you haven't made a valid R&D claim in the last three years
If you've been claiming year on year without a gap, you're not affected. But if either of the above describes your situation, the ANF is a mandatory step before your claim can go ahead.
Why the end of June matters for December year-end companies
Your ANF deadline is six months after the end of your period of account. For a 31 December 2025 year end, that's 30 June 2026.
A software startup incorporated in 2024 is preparing its first ever R&D tax credit claim for the accounting period from 1 January 2025 to 31 December 2025. To make a valid claim, it must submit the ANF to HMRC by 30 June 2026.
A lot of first-time claimants don't come across the ANF requirement until they're mid-way through preparing their claim, sometimes weeks after the deadline has passed. By then, it's too late to fix.
Submitting an ANF doesn’t oblige you to make a full claim; if you’re not sure your projects qualify, it’s still better to submit your ANF and give yourself the option to make a claim later.
Not sure if you need to submit one?
The quickest way to find out is to use the free Advance Notification Form Checker. It confirms whether you're in scope and gives you your exact deadline in a few steps.
Worth noting: there's a specific exception to the three-year rule for claims submitted via an amended Corporation Tax return for periods beginning before 1 April 2023. If HMRC received that amendment on or after 1 April 2023, that claim doesn't count towards your three years.
What does the form ask for?
The form itself is straightforward. You'll need your company's Unique Taxpayer Reference (UTR), the name and contact details of your senior R&D contact (usually a director), details of any advisers involved, your accounting period dates, the number of R&D projects in the period, and a high-level description of what your R&D activities involve.
HMRC isn't asking for detailed evidence at this stage; just enough to show the work is in scope. You won't be able to access the form after submission, so save a copy before you send it.
The deadline is almost here
If your company has a December year end and you're in scope, you have a matter of weeks. A missed ANF deadline means a missed claim; there's no route to appeal once the window has closed.
Use the free ANF Checker to confirm your position now. If you'd like help understanding the ANF or getting your R&D claim under way, get in touch and we'll walk you through it.
