Is there a standard format I need to use to provide the information to HMRC?

Your R&D tax relief claim is submitted as part of your Company Tax Return (CT600) and must be filed digitally with HMRC. 

Before submitting your CT600, most companies are also required to complete HMRC’s Additional Information Form (AIF). This provides HMRC with key details about the qualifying R&D projects and expenditure included in the claim. In most cases, HMRC will not process an R&D tax relief claim unless a valid AIF has been submitted first. 

HMRC does not require a specific template for technical reports or supporting R&D information. Instead, it expects enough detail to explain the basis of the claim. This should include a description of the qualifying R&D projects, the scientific or technological uncertainties encountered, how those uncertainties were addressed by competent professionals, and a breakdown of the qualifying R&D expenditure included in the claim. 

Once you’ve estimated your claim using an R&D tax credit calculator, the relevant figures must be entered into your CT600. This includes the qualifying R&D expenditure and, where applicable, the claim values under the relevant R&D tax relief scheme. 

Providing clear and accurate supporting information helps HMRC understand how your claim has been prepared and can reduce the likelihood of follow-up questions. Although supporting records are not usually submitted with the claim, you should retain documentation such as project records, payroll information, invoices, and calculations that support the costs and activities included in your submission. 

To learn more about the required documents for submitting an R&D tax credit claim.