R&D Additional Information Form
Overview 📘
From 8 August 2023, HMRC introduced a new requirement for companies submitting R&D tax relief claims (both SME and RDEC).
Before a Corporation Tax (CT600) return can be filed, companies must now complete and submit an Additional Information Form (AIF) via HMRC’s online portal.
💡 If this form isn’t submitted before the CT return, HMRC will reject the R&D claim.
The AIF is designed to improve transparency and consistency across R&D submissions, ensuring HMRC has sufficient technical and financial information to review claims more effectively.
🏢 Company Details
The first section of the AIF collects basic company information. HMRC requires:
| Detail Required | Notes |
|---|---|
| Unique Taxpayer Reference (UTR) | Must match the UTR shown in your Company Tax Return (CT600). |
| Employer PAYE Reference Number | Used to verify staffing and payroll data. |
| VAT Registration Number | Confirms registration status and potential cross-checks with trading activity. |
| Business Type (SIC Code) | The company’s primary Standard Industrial Classification code, reflecting your main business activity. |
👤 Contact and Agent Details
HMRC wants to know who prepared and authorised the R&D claim.
You’ll need to include:
- A senior internal R&D contact responsible for the claim (typically a director or technical lead).
- Any external agent or advisor involved in preparing or submitting the claim.
💡 This is part of HMRC’s effort to improve accountability and reduce the number of unsupported or agent-led claims.
🔍 Qualifying Expenditure and Projects
Perhaps the most significant change is the requirement to include detailed information on the R&D projects behind your claim.
Number of Projects
- A minimum of 3 and a maximum of 10 projects must be described.
- Together, these projects must represent at least 50% of the total qualifying expenditure for the period.
Project Details
For each project, you must complete the following fields:
| Required Field | Description |
|---|---|
| Project Name | A short title that clearly identifies the project. |
| Main Field of Science or Technology | For example: artificial intelligence, mechanical engineering, biotechnology. |
| Existing Knowledge or Technology | What scientific or technological understanding already existed before your work. |
| Intended Advancement | What specific new or improved capability the project aimed to achieve. |
| Uncertainties Faced | The scientific or technological challenges encountered during the project. |
| How Uncertainties Were Overcome | The approach or methodology used to resolve those challenges. |
| Qualifying Expenditure | The total eligible R&D spend per project, broken down where possible. |
💡 These narrative sections effectively replace the old “technical report” HMRC reviewers relied on, but in a more structured format.
🧠 Competent Professionals
Interestingly, HMRC has not requested details of the Competent Professionals (CPs) involved in each project within the AIF, despite previously emphasising their importance in determining whether a project qualifies as R&D.
While not mandatory, it’s still good practice to document who the CPs were internally. This strengthens the claim in case of any future HMRC enquiry.
✅ Key Takeaways
| Area | What’s New |
|---|---|
| Submission | Must be filed before your Company Tax Return (CT600). |
| Format | Online form only (no paper or email submissions). |
| Projects | Between 3–10 projects covering at least 50% of qualifying spend. |
| Detail Required | More granular data about the science/technology, uncertainties, and advancements. |
| Accountability | Must name the senior R&D contact and any agent involved. |
| Competent Professionals | Not required, but still recommended for internal documentation. |