Corporate Intangibles Research and Development Manual

CIRD182000 - R&D Tax Reliefs: reformed reliefs: claims process: additional information form

Statutory framework

FA98/SCH18/Para. 83EA was inserted by F(No. 2)A23/S10 & F(No. 2)A23/SCH1/Para. 13 with effect for claims to R&D relief made on or after 1 August 2023 (in practice, it only affects claims made on or after 8 August 2023 – see below). For guidance and examples showing when a claim is “made”, please see CIRD81805.

Para. 83EA gives HMRC the power to specify by regulations information to be required in support of a claim to R&D tax relief under either the new merged scheme RDEC (“new RDEC”) or enhanced R&D intensive support (ERIS). If the required information is not provided, the claim is invalid – see below for guidance on failure to provide complete or proper responses.

This also applies to claims made under the old RDEC and SME schemes.

Regulations were made under FA98/SCH18/Para. 83EA (amongst other provisions) in The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 (SI2023/813). SI2023/813/Reg. 3 provides that, for claims made on or after 8 August 2023, claimants must provide the information specified in SI2023/813/SCH2. This information must be provided on or before the date the claim is made. For claims made between 1 August 2023 and 7 August 2023, no additional requirements applied.

When and how information is submitted

Information is submitted via the online additional information form (AIF). The link to the .gov guidance is https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief. Information must be submitted at least once for each accounting period for which an R&D claim is made. Please note that when logging in via the government gateway, claimants or their agents will need to use the log-in credentials associated with the UTR for the company making the claim.

Note that if a company makes claims separately for different schemes for the same accounting period (for example, a claim to ERIS in an original return, and a claim to new RDEC in an amendment), a new AIF is required for each claim when it is made. If a claim is made, withdrawn, then a new claim made, the AIF is required each time the claim is made.

If a claim is validly made with a supporting AIF, and then amended, no new AIF is required for the amended claim. However, it may reduce the risk of a compliance intervention if a new AIF is submitted which supports any material change made to a claim. A material change would include, but is not limited to, adding or removing a project, or making a significant adjustment to expenditure claimed for.

What information is required

Topic	AIF requirement	Notes
Business details	What is the name of the business claiming R&D tax relief?	For a company, this is the registered name per Companies House
	Confirm CT UTR
	Employer PAYE reference for claimant business
	VAT number for claimant business
	For companies registered in Northern Ireland – What is the Company Registration Number (CRN)?
	For companies registered in Northern Ireland – What is the registered address of the business?
	What is the main type of business carried out by claimant company? (SIC code)
Contact details	Full name (of person completing the AIF)
	Are you the senior officer responsible for this claim?
	What is your role in relation to the claimant business?
	What is your email address?
	Do you consent to HMRC using this email to discuss the R&D claim with you?
	What is your telephone number?
	Does the claimant business have a tax agent for the R&D claim?
	Agent contact details: Full name Name of Agent’s business Telephone number Email address
About the Claim	Accounting period start and end date	You’ll need the start and end date of the accounting period for which you’re claiming. This must match the dates shown in your Company Tax Return. If you have made an election to use a mean accounting date (CTM01560), you must use the mean start and end dates of the period on both the Additional Information form and the Company Tax Return for the period.
	Is this part of a long period of account?	An accounting period will be part of a long period of account where the company’s financial statements are drawn up for a period of longer than 12 months.
	For companies registered in Northern Ireland – Did [the claimant business] have a trade in goods [during the accounting period]	See guidance at CIRD125000.
	For companies registered in Northern Ireland – Did [the claimant business] have any relevant activities in relation to electricity [during the accounting period]	See guidance at CIRD125000.
	For companies registered in Northern Ireland that do not have a trade in goods or electricity –Does the business want to opt out under s1112J (4) FA2025?	See guidance at CIRD125000.
	For companies registered in Northern Ireland – Did [the claimant business or any companies within the group] receive de minimis state aid in the last 3 years?	See guidance at CIRD125000.
	For companies registered in Northern Ireland – you will be required to calculate the total de minimis aid received by the undertaking in the 3 years  ending with the day on which the claim is made and make a declaration that the de minimis limit has not been exceeded.	See guidance at CIRD125000.
	For companies registered in Northern Ireland- declare the amount of additional benefit claimed in this claim period in each sector (Agriculture, Aquaculture and fishery or other) and make a declaration that this claim will not result in the de minimis limit being exceeded.	See guidance at CIRD125000.
	For companies registered in Northern Ireland – you will be issued a notification of the state aid granted in this ERIS claim.	See guidance at CIRD125000.
	Which scheme does the claimant business have qualifying expenditure for?
RDEC	What types of R&D qualifying expenditure did the claimant business incur?
	Enter qualifying expenditure	This is itemised by category of qualifying expenditure. If you intend to claim for less than the full amount of qualifying expenditure, please enter the amount you wish to claim.
	Did any of the total qualifying expenditure come from qualifying indirect expenditure?
	If yes, how much?	This is a global figure, i.e. it is not itemised by category of qualifying expenditure.
	Where did the R&D activity that led to the qualifying RDEC expenditure take place?	For contractor payments (CIRD138000) and payments for externally provided workers (EPWs) (CIRD137000), restrictions on overseas activity apply, see CIRD150000.
	Was any of the [value] qualifying externally provided worker expenditure for overseas activity?
	How much was spent on EPWs working overseas?	This is the qualifying element, so for unconnected EPWs this would be the 65%.
	Explain how the [value] qualifies as R&D overseas expenditure.	You will need to refer to the criteria for the CTA09/S1138A exception in your narrative explanation (see CIRD150000 and following).
	How many EPWs are you claiming R&D relief for?
	How many of the workers have a UK PAYE reference?	An EPW should have a PAYE reference if even £1 of earnings is subject to UK PAYE.
	Add UK PAYE references to cover all workers	There is no need to enter any given PAYE reference more than once if multiple workers are under the same reference. There is no need to provide more than 10 references, but if there are more than 10 references, you must provide the 10 largest by number of workers employed. You can provide as many references as you wish.
	Was any of the [value] contracted out R&D expenditure for work done overseas?
	IF yes, how much of the [value] contracted out expenditure was for work done overseas?	This is the qualifying element, so for unconnected contractor payments this would be the 65%.
	How does the [value] contracted out overseas expenditure qualify for relief?	You will need to refer to the criteria for the CTA09/S1138A exception in your narrative explanation (see CIRD150000 and following).
	Was any of the [value] contracted out work done by a company?
	If yes, tell us about these companies: Company name Where they are registered Registered number How much qualifying expenditure was paid to them (calculate at 65%)	If the contractors were all individuals, you do not need to provide this information.
Enhanced R&D intensive support	Does [the claimant business] meet the eligibility criteria for ERIS?	See CIRD123000, CIRD120000 & following.
	Is the claimant business exempt from the PAYE cap?	CIRD140000
	If yes, explain why.
	What types of qualifying expenditure did the claimant business incur (do not include anything already included in the RDEC claim)	CIRD130000 and following If the company is claiming under both ERIS and new RDEC, it must not claim for the same expenditure under both schemes.
	Enter the value of that expenditure	This is broken down by category. The company should provide only the amount of expenditure that qualifies for relief.
	Was any of the [value] qualifying expenditure from qualifying indirect activities?	This is a global figure, i.e. it is not itemised by category of qualifying expenditure.
	Where did the activity take place?	For contractor payments (CIRD138000) and payments for externally provided workers (EPWs) (CIRD137000), restrictions on overseas activity apply, see CIRD150000.
	Was any of the [value] externally provided worker expenditure for overseas activity?
	If yes, say how much and how it qualifies as R&D overseas expenditure	This is the qualifying element, so for unconnected EPWs this would be the 65%.
	How many externally provided workers are you claiming relief for?
	How many of the workers have a UK PAYE reference?	An EPW should have a PAYE reference if even £1 of earnings is subject to UK PAYE.
	Provide PAYE references for all workers	There is no need to enter any given PAYE reference more than once if multiple workers are under the same reference. There is no need to provide more than 10 references, but if there are more than 10 references, you must provide the 10 largest by number of workers employed. You can provide as many references as you wish.
	Was any of the [value] contracted out R&D expenditure for work done overseas?
	IF yes, how much of the [value] contracted out expenditure was for work done overseas?	This is the qualifying element, so for unconnected contractor payments this would be the 65%.
	How does the [value] contracted out overseas expenditure qualify for relief?	You will need to refer to the criteria for the CTA09/S1138A exception in your narrative explanation (see CIRD150000 and following).
	Was any of the [value] contracted out work done by a company?
	If yes, tell us about these companies: Company name Where they are registered Registered number How much qualifying expenditure was paid to them (calculate at 65%)	If the contractors were all individuals, you do not need to provide this information.
	Trading and operating expenses for the claimant business: what were the trading and operating expenses for the AP?	Guidance on how to answer this question is given at CIRD123000.
	Did the claimant business adjust its CT computation for capitalised R&D expenditure?	The company should answer “yes” if there is any amount of deduction under CTA09/S1308 taken - see CIRD81450
	If yes, enter the amount.
	Connected companies: did the claimant company have any connected companies at any point in the AP?	See guidance at CIRD210000, as it relates to connections between companies.
	Can you provide details for the connected companies now?
	What is the name of the connected company?
	Where is [the connected company] registered?
	What is their registered number?
	Did the connected company have any qualifying R&D expenditure?
	What are the trading and operating expenses for the connected company for the AP?	Where the connected company does not have an AP, or its AP does not align with that of the claimant company, the relevant period is the period of time occupied by the claimant company’s AP. Guidance on how to answer this question is given at CIRD123000.
	Did they adjust their CT computation for capitalised R&D expenditure?	Where the connected company does not have an AP, or its AP does not align with that of the claimant company, the relevant period is the period of time occupied by the claimant company’s AP. The company should answer “yes” if there is any amount of deduction under CTA09/S1308 taken - see CIRD81450
	If yes, enter the amount.
Projects	How many R&D projects has the business undertaken in the accounting period?	This is a global total – include all projects, whether claimed for wholly or in part under ERIS or new RDEC.
	What is the name of project 1?
	What is the main field of science and technology [for project 1]	It is not acceptable to refer to documents or information held outside the AIF, even if these are held by HMRC. Where businesses fail to answer the questions satisfactorily, this will result in their claim being rejected as invalid – see further guidance below this table.
	What existing scientific or technological knowledge did the project plan to improve?	It is not acceptable to refer to documents or information held outside the AIF, even if these are held by HMRC. Where businesses fail to answer the questions satisfactorily, this will result in their claim being rejected as invalid – see further guidance below this table.
	What advance in scientific or technological knowledge did the project aim to achieve?	It is not acceptable to refer to documents or information held outside the AIF, even if these are held by HMRC. Where businesses fail to answer the questions satisfactorily, this will result in their claim being rejected as invalid – see further guidance below this table.
	What scientific or technological uncertainties did the project face?	It is not acceptable to refer to documents or information held outside the AIF, even if these are held by HMRC. Where businesses fail to answer the questions satisfactorily, this will result in their claim being rejected as invalid – see further guidance below this table.
	How did the project seek to overcome these uncertainties?	It is not acceptable to refer to documents or information held outside the AIF, even if these are held by HMRC. Where businesses fail to answer the questions satisfactorily, this will result in their claim being rejected as invalid – see further guidance below this table.
	What qualifying expenditure does this project have? (RDEC, ERIS or both)	It is not acceptable to refer to documents or information held outside the AIF, even if these are held by HMRC. Where businesses fail to answer the questions satisfactorily, this will result in their claim being rejected as invalid – see further guidance below this table.
	What is the [value of] the [ERIS/RDEC] qualifying expenditure for this project?
	(Repeat for other projects)

Failure to provide complete or proper responses

The fact that a question on the AIF has a non-null response does not mean that information has been provided. To meet the requirement, the response must address the question asked, and give complete and relevant information. It is not acceptable to refer to documents or information held outside the AIF, e.g. “see R&D report”, even if these are held by HMRC. Nonsense responses are not acceptable. If an incomplete or improper response is given to any question on the AIF, all of which relate to information mandated by the regulations, the claim is not valid.