R&D tax relief allows companies to claim corporation tax relief for expenditure relating to qualifying projects. Since 8 August 2023, an additional information form has been required to be completed by claimants (or their authorised agent). HMRC says that almost half of the claims it has received since that date have been submitted without the form. The form includes key information, such as the details of the qualifying expenditure and project details. Without it, the claim will not be processed, which could be particularly inconvenient if you are waiting for a payable credit. HMRC states that if the form is submitted, a claim will be reinstated as long as it is within the time limit for the claim (usually the anniversary of the filing deadline for the return).