22 April 2025
2 min read
The Additional Information Form (AIF) is now a mandatory part of R&D tax relief claims. Find out what details must be included and how to ensure your claim remains valid.
As of August 8, 2023, all R&D relief claimants are required to complete an Additional Information Form (AIF) alongside their claims. The AIF includes details of qualifying expenditure and contact details for the main R&D contact at the company and any agent involved in the claim.
Failure to include this form renders the claim invalid.
The AIF must include:
In the first month of this new requirement, HMRC reported that HALF of all R&D tax relief claims submitted were invalidated, simply because companies had not submitted a completed accompanying AIF.
While some companies will manage to amend their submissions before the claim submission deadline has passed , others, working to a hard claim deadline, might not have the time or resources to resubmit the paperwork and, as a result, may lose their ability to claim altogether.
To avoid the possible risk of forfeiting a relief claim, it’s important to ensure that the AIF form is completed fully and accurately.
✅ We will walk you through the process from start to finish, explaining what projects and activities are claimable, and just as importantly, which projects are not.
✅ We will construct a narrative for eligible projects that align with the criteria requested in the AIF and gather information for all eligible activities.
✅ We will make sure all eligible costs are analysed, separated and presented in the correct format, and are fully defendable.
✅ We will submit the AIF so your accountant can complete the CT600.
✅ We will project manage and robustly respond to any HMRC enquiry.
If you have any questions relating to R&D tax relief or wish to discuss the implications of recent changes to the R&D tax relief scheme on your claims, please get in touch with ABGi. A team member will get back to you to discuss your unique needs and explain how we can assist.