An Additional Information Form surrounded by mathematical symbols

Are you prepared for the Additional Information form?

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One of the surprises sprung on the R&D tax relief sector at the Spring Budget was the change in implementation date of the Additional Information form (AIF). The requirement to provide additional information to support R&D tax relief claims was expected to come into force for claim periods starting on or after 1st April 2023. However, at the Spring Budget it was announced that this would now be required for all claims submitted on or after 8th August 2023.

How will this affect your clients?

This change of implementation date means that every claim submitted after August will need an AIF, regardless of claim dates or when the claim was prepared, so that thousands more claims than expected will be affected.

For claimant companies, complying with the requirements of the form will mean providing more information than ever before to HMRC. Claims not accompanied by an AIF will not be valid and will be rejected by HMRC.

For advisors, complying with the form will mean making updates to both claim preparation and submission processes in order to make sure that the required information is gathered, and the form is submitted at the correct point in the process.

How can you get prepared?

The requirement to submit an Additional Information Form affects all stages of the claim process. To help get you ready for this change, we’ve pulled together a handy checklist of everything you need to know.

Key takeaways

  • What’s changing
  • How to complete the Additional Information Form
  • How WhisperClaims can help you

A mockup of WhisperClaims Guide "Get Ready for the Additional Information Form"

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How to write an R&D tax relief technical narrative

With HMRC’s new mandatory requirement for project descriptions on all submissions, we wanted to share our experiences to help others to write their best possible technical narratives.

Available to download here.

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