HMRC’s increased compliance activity in respect of research and development (R&D) claims has been well documented. Ensuring that the correct rules, rates and procedures are applied when making claims is more important than ever. However, with different changes applying from different dates, the next few filing seasons will be incredibly difficult to navigate. Complexity will apply irrespective of whether a company has been claiming tax relief or credits for SMEs or the R&D expenditure credit (RDEC).

The one change that advisers and claimants may already have experienced is the additional information form (AIF). The requirement for an AIF to be submitted before a claim is included in a company tax return has applied to all claims made on or after 8 August 2023, regardless of the accounting period that the claim relates to. 

The diagram below provides a snapshot.