R&D Additional information form

We are required to complete an additional information form for an SME R&D claim for our year ending 30/9/22. Our corporation tax agent is not involved in our R&D whatsoever - it's all in-house. All they do is pop our R&D figures on our return and submit it on our behalf. They are simply accountants with no R&D knowledge. They said that it is unlikely that they will be able to submit the form on our behalf via their 'agent services account'(?) as HMRC will assume that they are our agent for R&D and are thus involved with the claim in some way - is this true or can they still submit the form on our behalf without being associated with the R&D claim itself? Thanks,

Hi jejd68,

The corporation tax agent can submit the company’s tax return online and if we need further supporting information, we will write to them.
The agent can then refer the query to the company to address.
The fact that the corporation tax agent files the return online does not automatically mean we will assume that they are the R&D agents or that
they have been involved in the preparation of any R&D report. 

Thank you

Although I'm grateful for your reply; with the greatest respect it hasn't answered my question. I wasn't talking about the submission of the company tax return I was talking about the additional information form in advance of the CT600 et al. So, to reiterate my query - can my accountant submit an R&D additional information form on our behalf via their Agent Services Account without being associated with the R&D claim or being regarded as an R&D agent/adviser? Thanks,

Hi jejd68,

Please refer to our web page Submit detailed information before you claim Research and Development (R&D) tax relief

Thank you.

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.