Almost half of all research and development (R&D) relief claims made between 8 August 2023 to 3 September 2023 were submitted to HMRC without the required additional information form (AIF) HMRC has revealed in its latest Agent Update.

The department is writing to companies and their agents that have submitted claims for R&D tax relief without completing an AIF to advise them that their claims are not valid and that the claim will be removed from the relevant company tax return.