Hi,
Please see below for an updated response to the replies previously given:
As of the 8 August 2023, all R&D claimants are required to submit an additional information form. One of the questions asked within that form is for the details of any agent who has provided support in compiling the claim.
If the claim is being submitted by an agent on your behalf, they must do this from their agent services account. Where a form is submitted via an agent services ccount, we will use the details from the agent services ccounts login to answer this question.
The company is able to complete the additional information form themselves, you can see guidance on the additional information form here:
Submit detailed information before you claim Research and Development (R&D) tax relief
Please note that submitting an additional information form does not make an R&D claim, the claim is made via the CT600. If the company does submit its own additional information form, you will need to provide your agent with relevant information to complete the CT600 & CT600L to make the claim to R&D relief, the agent submitting the Company Tax return would not be seen as supporting the R&D claim in this scenario.
We apologise for any confusion previous replies have given.
Thank you.