Your Guide to the Additional Information Form (AIF) for the Merged Scheme and Beyond

HMRC launched the Additional Information Form (AIF) for all claims on 8th August 2023.

Your Guide to the Additional Information Form (AIF) for the Merged Scheme and beyond is your guide for claims that start 1 April 2024 onwards.

There are some fundamental changes that HMRC have made to the form that are included in this guide.

If you are working on a claim that starts before 1 April 2024, the AIF is slightly different and you can download our sister guide HMRC’s Additional Information Form pre- Merged Scheme here.

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Your Guide to the Additional Information Form (AIF) for the Merged Scheme and Beyond

What’s inside?

The requirement to provide additional information to support R&D tax relief claims came into effect for all claims submitted on or after 8th August 2023. This means that every claim submitted now requires an Additional Information Form regardless of the claim dates or when the claim preparation began.

Complying with this requirement means making adjustments to both claim preparation and submission processes to ensure the necessary information is gathered and the form is submitted at the correct stage in the process.This guide provides a comprehensive checklist to help you ensure everything is in place before submitting your form.

Adding a layer of complexity, the introduction of the Merged Scheme for claims starting on or after 1st April 2024 has led HMRC to update the form. As a result we currently have two guides available: one for claims under the pre-Merged Scheme rules, and another for those under the post-Merged Scheme rules.