Top tips: additional information forms for R&D claims

The additional information form (AIF) has become a crucial part of the R&D tax relief claim process, explains Richard Edwards, founder, The R&D Community

Since 8 August 2023, every R&D tax relief claim requires an additional information form (AIF), regardless of the accounting period. Failing to complete the form before submitting the CT600 will result in HMRC rejecting the claim.

Here are three key tips to help you ace the AIF.

1. Understand the form’s structure and requirements

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