Research & Development – Tax relief changes

Are you eligible for Research and Development tax relief?

If so, you’ll need to submit an additional information form.

Since 8 August 2023, any claims for research and development tax relief require the completion of an additional information form (AIF).

Almost half of all claims received by HMRC between 8 August and 3 September did not include the form. HMRC are now writing to companies and agents that have submitted claims for research and development (R&D) tax relief without an AIF to advise them that their claims are not valid and have therefore been removed from the relevant company tax return.

The AIF is required for claims for both SME R&D tax relief and the R&D expenditure credit (RDEC).

To find out more about what information is required, how to access and when to submit the form visit GOV.UK