Additional information form omitted from half of R&D claims

Almost half of all research and development (R&D) relief claims made between 8 August 2023 to 3 September 2023 were submitted to HMRC without the required additional information form (AIF) HMRC has revealed in its latest Agent Update.

The department is writing to companies and their agents that have submitted claims for R&D tax relief without completing an AIF to advise them that their claims are not valid and that the claim will be removed from the relevant company tax return.

However an HMRC spokesman confirmed that as long as ‘the company is in time to amend its return it can still make a valid claim by adding the R&D claim back in and completing an additional information form at the same time’.

Copies of the letters can be found on the CIOT website.

The AIF became mandatory at...