R&D Additional Information Form

From 8 August 2023, HMRC will require the submission of additional information to support an R&D claim (both SME and RDEC) via an online portal.

This form must be submitted before the CT return in order for the R&D Tax Claim to be accepted. Additional information included on the form, previously not asked for, will be:

Company Details

• Unique Taxpayer Reference (UTR), this must match the one shown in your Company Tax Return.
• Employer PAYE reference number.
• VAT registration number.
• Business type, for example your current SIC (Standard Industrial Classification) code.

Contact and Agent Details

• The main senior internal R&D contact in the company who is responsible for the R&D claim (e.g. example a company director).
• Aany agent involved in the R&D claim.

Qualifying expenditure and projects

• A specific amount of projects detailed.
  • Minimum of 3,
  • Maximum of 10,
  • Must cover at least 50% of the Total Qualifying Expenditure.
• Providing project details under these specific headers:
  • Project Name,
  • Main field of science or technology,
  • Existing scientific or technological knowledge it planned to improve,
  • Advancement in knowledge it aimed to achieve,
  • Scientific or technological uncertainties faced,
  • How the project sought to overcome uncertainties.
• Qualifying Expenditure per project provided in the AIF.

Interestingly, HMRC have not asked for details on the Competent Professionals involved in the projects. This is despite their focus on the Competent Professional requirement in their continued efforts in improving the R&D Tax Relief claim process.