Defined term
HMRC Additional Information Form
Also: AIF · Additional Information Form
Mandatory supporting detail HMRC requires with many UK R&D claims.
HMRC's Additional Information Form (AIF) gathers structured project, cost, and contact details that accompany R&D claims. Incomplete or inconsistent AIF content is a common reason claims are delayed or queried. Treat it as part of the claim package alongside CT600 entries and underlying technical and financial working papers.
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Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.