AIF switchover date moved to 8th August 2023
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We recently ran a webinar about the upcoming implementation of HMRC’s Additional Information Form (AIF).
Up until yesterday, all publicly available information stated 1st August 2023 as D-day. However, HMRC have now released an update to advise that it will now come into force on 8th August 2023 instead of the 1st.
You can review the amendments here: https://www.legislation.gov.uk/uksi/2023/813/memorandum/contents
Just a reminder that ALL claims will need an AIF to be submitted regardless of the claim date from 8th August 2023.
HMRC’s RDCF (R&D Consultative Forum) is being held next week so watch this space, as there will undoubtedly be more updates to share.