Additional Information Form Approval and Submission

📖 Estimated reading time: 5–6 minutes

The Additional Information Form (AIF) is now a required part of every R&D tax credit claim submitted to HMRC. EmpowerRD completes and submits this form on your behalf, along with a detailed R&D claim report that provides essential context and supporting information.

You do not need to fill out either document yourself. Once your platform sections are complete, we will use your inputs to generate both the AIF and your supporting claim report.

🔍 What is the AIF and how does it work?

The AIF was introduced by HMRC in August 2023 to improve compliance and reduce errors in the R&D tax relief process. It captures structured data about your claim, including company details, project descriptions, qualifying expenditure, and the breakdown of costs.

It must be submitted before your Company Tax Return (CT600), or your R&D claim will be rejected.

At EmpowerRD, we collect this data through the platform and automatically prepare a compliant AIF. Alongside this, we generate a full R&D claim report to support your submission. This report gives HMRC additional context and helps demonstrate that your claim has been carefully prepared.

✅ How EmpowerRD handles AIF and report submission

1. You complete the stages in the platform
   This includes:
   
   • Selecting your R&D projects and providing short bullet-point descriptions
     
   • Uploading your financial documents
     
   • Entering your R&D costs and time allocations
     
2. We prepare the AIF and report
   Our team uses the information you’ve provided to complete both the AIF and a full supporting claim report.
   
3. You review and approve
   We send you both documents for approval. You can share these with your accountant to ensure the figures match your Company Tax Return.
   
4. We submit the AIF and claim report to HMRC
   Once approved, we submit the AIF and supporting report directly to HMRC.
   
5. Your accountant submits the CT600
   Using the AIF figures, your accountant prepares and submits the CT600 and tax computations. Make sure:
   
   • Box 657 is ticked to confirm that the AIF has been submitted
     
   • Box 656 is ticked if this is your first R&D claim in the past three years
     

If your accountant needs support with this step, we are happy to assist.

⚠️ Common issues to avoid

• Submitting the CT600 before the AIF is filed
  HMRC will automatically reject the claim.
  
• Failing to tick box 657
  This tells HMRC the AIF has been submitted.
  
• Not sharing the final AIF and figures with your accountant
  Without these, the CT600 could be submitted with errors or incorrect figures.
  

📬 After submission

Once your accountant has submitted the CT600:

• Let us know the submission date
  
• Share a copy of the CT600 and computations with us
  

HMRC will review both the AIF and the claim report, along with the Corporation Tax Return. If the claim is accepted, you will receive either a Corporation Tax adjustment or a cash credit.

If HMRC raises any questions or opens an enquiry, we will support you throughout the process. Enquiries can be opened up to 12 months after the submission date, even if the claim has already been paid.

Need help?

Your Claim Manager and our support team are available via live chat or email. If you or your accountant need clarification on any part of the submission process, we are here to help.