CIRD182000: Additional Information Form

The HMRC Corporate Intangibles Research and Development Manual (CIRD) section CIRD182000 outlines the requirements for submitting an Additional Information Form (AIF) when claiming Research and Development (R&D) tax relief in the UK. This guideline plays a critical role in improving HMRC’s ability to process, verify, and monitor claims.

Key CIRD182000 Points

Mandatory Submission

As of 8 August 2023, companies must submit an AIF before making an R&D tax relief claim under the new RDEC (Research and Development Expenditure Credit) or ERIS (Enhanced R&D Intensive Support) schemes. This requirement also applies to claims under the previous SME (Small or Medium-sized Enterprise) and RDEC schemes.

Submission Process

The AIF must be submitted online through the government gateway, using the Unique Taxpayer Reference (UTR) of the company making the claim.

Please note: If a company submits separate claims under different schemes for the same accounting period (e.g. an ERIS claim in the original return and a new RDEC claim in an amended return), a separate Additional Information Form (AIF) must be submitted for each claim at the time it is made. Similarly, if a claim is submitted, later withdrawn, and then resubmitted, an AIF must be provided each time the claim is made.

Content of the AIF

The AIF must include detailed information about the R&D activities and the business, such as:

Project Details: A concise description of each R&D project, including:

• The scientific or technological advance sought.
• The baseline knowledge or capability.
• The uncertainties faced.
• The activities undertaken to resolve these uncertainties.

 Cost Breakdown: Detailed financial information, specifying:

• The total qualifying R&D expenditure.
• A breakdown of costs per project.
• Details of any subcontracted work and externally provided workers (EPWs)

Scheme Allocation:

If claiming under multiple schemes (e.g., RDEC and ERIS), costs and projects must be appropriately allocated between them.

Agent and Responsible Individual Information:

The identity of any agent advising on the claim and the individual within the company responsible for the claim.

Impact of Non-Submission

Failure to submit a complete and accurate AIF renders the R&D tax relief claim invalid.

Failure to provide complete or proper responses

To be compliant, the response must directly address the question asked and provide full, relevant information. It is not acceptable to reference external documents or sources outside the AIF (e.g., “see R&D report”), even if they are held by HMRC.

Amendments to Claims

If a claim is amended, a new AIF is required to support the changes.

This guideline ensures that HMRC receives comprehensive information upfront, facilitating a more efficient and accurate assessment of R&D tax relief claims.

For more detailed information, you can refer to the official HMRC guidance: CIRD182000 – R&D Tax Reliefs: reformed reliefs: claims process: additional information form

Why does this matter for R&D Tax Claims?

• Preparation is key: Clients must gather detailed technical and financial data before filing.

• Project documentation is critical, especially where multiple schemes or resubmissions are involved.

• Early coordination with R&D tax advisors is recommended to avoid delays and invalid claims.

• Transparency and traceability: HMRC now expects full disclosure to reduce errors, fraud, and misinterpretation.