The R&D additional information form (AIF).

It is an online form, usually shortened to the AIF, that must be submitted to HMRC for every R&D claim. Since 8 August 2023 it has been mandatory. It gives HMRC structured information about the company, the costs, the projects and the people involved, before the Company Tax Return reaches it. HMRC uses it when it reviews claims.

Before, or on the same day as, the Company Tax Return that contains the claim. The form has to go first. If the return arrives without an AIF already in place, the claim is not accepted or is removed from the return. Allow time for the form in your filing plan, because it depends on technical and cost work being finished.

HMRC's guidance says that without the AIF the claim is not accepted, or is removed from the return. Whether the situation can be repaired depends on whether the claim is still within its time limit. If the return has already gone in, tell us the dates immediately, so we can check the options before the deadline passes.

Yes. It applies to all R&D claims, whichever scheme is used. For ERIS the form also carries the intensity figures that support the 30% test. The same form also deals with the cost breakdown and connected company details, which are common to both schemes. We prepare the form together with the calculation to keep the numbers consistent.

It depends on how many projects are in the claim. Where there are one to three, all must be described. Where there are four to ten, at least three must be described, covering at least half of the claimed expenditure. Where there are more than ten, at least three covering half of the spend, with a maximum of ten described.

Where there is a choice, the rules require the described projects to cover at least half of the expenditure, so the largest projects are the natural candidates. We also look at how clearly each project shows uncertainty and how well it is evidenced. The descriptions on the form should match the technical narrative behind the claim.

Every agent who advised on the claim, analysed costs, wrote technical reports or filed. That can include an R&D adviser, an accountant who filed the return and a separate technical author. HMRC does not regulate agents but can refuse to deal with them, so complete this part accurately. The same agents must also appear on any claim notification.

It is the person within the company named on the form as the main senior contact for the R&D, for example a director. The company, not its agent, is responsible for the return. Choose someone who knows the projects and could speak to HMRC if asked. We confirm the name with you before the form is submitted.

Yes. The form asks for a breakdown of the claimed costs by category, along with details of the company, such as its Unique Taxpayer Reference, PAYE reference, VAT number and SIC code. The figures must agree with the claim in the Company Tax Return. Inconsistencies between the two are an easy trigger for questions.

Yes. The form relates to the claim being made, and every R&D claim must be preceded by one. A company claiming for two accounting periods needs to supply the information for each. The detail, including the projects described and the costs, will differ between periods, so do not copy one form across to the next.

No. The AIF is a summary submitted to HMRC. A technical narrative or report is a fuller document that supports the claim and is used if HMRC opens a check. The project descriptions on the form should be consistent with that report. If the two diverge, HMRC will notice, and the divergence can become a point of challenge.

The form asks for the intensity figures, which are used for the ERIS test of 30% of relevant R&D expenditure against total relevant expenditure. It also asks about connected companies, whose expenditure counts. Get these figures from the accounts and check them before entering. They are often the most error-prone numbers on the form.

Yes. A description that could apply to any company does not show scientific or technological uncertainty, and so invites questions. Each description should say what was uncertain, why it was not readily resolved and what was done, in specific terms. Copying a standard paragraph between projects, or between years, is the pattern to avoid.

An incomplete form risks the claim not being accepted or being removed from the return, as HMRC requires the information it asks for. It can also raise queries even if the claim is accepted. We complete every field, check it against the claim and keep a copy of the submission in the claim file.

Either can complete it online, and the adviser is named on it. We usually prepare the form with the claim, since it draws on the same project descriptions and cost figures. The company then reviews the content, including the senior internal contact and the project selection, before it is submitted.