The Autumn Budget 2026 has brought welcome news for UK businesses investing in research and development (R&D), with the government announcing plans to simplify the R&D tax relief claims process from 2027.
Following several years of reforms to the R&D tax relief system, the latest announcements signal a move towards reducing administrative complexity while maintaining the compliance standards expected by HMRC.
For innovative businesses, these changes could mean fewer forms, clearer guidance and a more straightforward route to accessing valuable R&D tax incentives.
At InnoFund, we’ve broken down the key announcements and what they could mean for businesses preparing future R&D tax relief claims.
- Claim Notification Form to Be Removed from April 2027
One of the most significant announcements is the removal of the Claim Notification Form (CNF) requirement.
Introduced in 2023, the CNF requires certain businesses to notify HMRC of their intention to claim R&D tax relief before submitting their full claim.
This additional requirement has created challenges for businesses, particularly those claiming for the first time or returning to the scheme after several years.
From 1 April 2027, businesses submitting R&D tax relief claims will no longer need to complete a Claim Notification Form.
This is a positive development that should help reduce administrative barriers and make the scheme more accessible to eligible businesses.
However, it’s important to remember that the existing notification requirements remain in place for claims submitted before 1 April 2027.
Businesses currently preparing claims should therefore ensure they continue to meet the relevant HMRC deadlines.
- A Simpler Additional Information Form from Autumn 2027
The government has also announced plans to simplify the Additional Information Form (AIF), which businesses must submit to provide supporting details about their R&D activities.
From autumn 2027, HMRC intends to introduce improvements designed to:
- Reduce repetitive information and unnecessary administrative work.
- Make questions and guidance clearer for businesses.
- Improve how companies describe their qualifying R&D projects.
- Clarify the information required for contracted-out R&D activities.
These improvements aim to make the claims process more efficient without compromising the quality of information submitted.
Although the form itself will become more straightforward, businesses will still need to provide clear evidence demonstrating that their projects meet HMRC’s eligibility criteria.
The key takeaway is that simpler paperwork does not mean reduced compliance requirements.
Maintaining accurate technical and financial records will remain essential when preparing a successful R&D tax relief claim.
- Further Reviews of R&D Tax Relief Legislation
Beyond simplifying the claims process, the government has confirmed plans to consult on several technical aspects of the R&D tax relief legislation.
These discussions will focus on three key areas.
Enhanced R&D Intensive Support (ERIS)
The government will consider simplifying the calculations used to determine whether a company qualifies as R&D intensive.
This could make it easier for eligible loss-making, R&D-intensive SMEs to understand and assess their eligibility for enhanced support.
PAYE and National Insurance Cap
The current rules place restrictions on the amount of payable R&D tax relief certain businesses can receive.
A review of these provisions could help address complexities surrounding the cap and its exemptions.
Going Concern Requirements
The government will also examine the eligibility rules relating to a company’s going concern status.
These requirements can create additional challenges for businesses navigating financial uncertainty, even where genuine qualifying R&D activity has taken place.
While these reviews may lead to further improvements, no immediate legislative changes have been confirmed in these areas.
Businesses should continue following the existing rules until any new measures are formally introduced.
- Faster Communication with HMRC
Another practical improvement concerns how HMRC communicates with businesses during the claims process.
From 16 November 2026, businesses providing the appropriate email consent through the Additional Information Form will be able to receive direct email correspondence from HMRC caseworkers.
This change is intended to make communication more efficient, potentially reducing delays when dealing with queries or requests for further information.
For businesses managing R&D tax relief claims, improved communication could make the overall experience more straightforward.
- What Do These Changes Mean for Innovative UK Businesses?
The Autumn Budget 2026 represents an encouraging development for businesses investing in innovation.
Although the fundamental R&D tax relief framework remains largely unchanged, the planned administrative improvements demonstrate a commitment to making the system easier to navigate.
For businesses, the potential benefits include:
- Reduced administration: Fewer forms and simplified information requirements could save valuable time.
- Improved accessibility: Removing the Claim Notification Form may make it easier for first-time claimants to access the scheme.
- Clearer guidance: Updated documentation should help businesses better understand what HMRC expects.
- Greater efficiency: Improved communication and streamlined processes could reduce unnecessary delays.
- Continued support for innovation: R&D tax relief remains an important incentive for businesses developing new products, processes and technologies. However, companies must remember that HMRC will continue to scrutinise claims to ensure they meet the relevant eligibility and compliance requirements.
- Preparing Your Business for the Changes
While several of the announced reforms will not take effect until 2027, businesses can start preparing now.
Understanding the requirements that apply to your accounting period, maintaining accurate project documentation and identifying qualifying expenditure early can help ensure your business is well-positioned to benefit from R&D tax relief.
It’s also important not to delay an eligible claim simply because administrative changes are approaching. Existing deadlines and requirements continue to apply until the relevant reforms take effect.
Working with experienced R&D tax relief specialists can help businesses navigate the current rules while preparing for future changes.
How InnoFund Can Help
At InnoFund, we understand that navigating R&D tax relief can be complex, particularly when regulations and reporting requirements continue to evolve.
Our focus is on helping innovative UK businesses understand their eligibility, identify qualifying R&D activities and prepare well-supported claims that meet HMRC’s requirements.
Whether you’re exploring R&D tax relief for the first time or looking to understand how the Autumn Budget 2026 changes could affect your next claim, InnoFund can help you navigate the process with confidence.
Get in touch with InnoFund today to discuss your R&D activities and explore the support available to your business.
However, companies must remember that HMRC will continue to scrutinise claims to ensure they meet the relevant eligibility and compliance requirements.
- Preparing Your Business for the Changes
While several of the announced reforms will not take effect until 2027, businesses can start preparing now.
Understanding the requirements that apply to your accounting period, maintaining accurate project documentation and identifying qualifying expenditure early can help ensure your business is well-positioned to benefit from R&D tax relief.
It’s also important not to delay an eligible claim simply because administrative changes are approaching. Existing deadlines and requirements continue to apply until the relevant reforms take effect.
Working with experienced R&D tax relief specialists can help businesses navigate the current rules while preparing for future changes.
How InnoFund Can Help
At InnoFund, we understand that navigating R&D tax relief can be complex, particularly when regulations and reporting requirements continue to evolve.
Our focus is on helping innovative UK businesses understand their eligibility, identify qualifying R&D activities and prepare well-supported claims that meet HMRC’s requirements.
Whether you’re exploring R&D tax relief for the first time or looking to understand how the Autumn Budget 2026 changes could affect your next claim, InnoFund can help you navigate the process with confidence.
Get in touch with InnoFund today to discuss your R&D activities and explore the support available to your business..