United Kingdom: Preparer identification | Research Credit Integrity Alliance

This page explains whether a United Kingdom research and development (R&D) tax relief claim must identify the agent or adviser involved in preparing it. It describes the rules only and makes no recommendation.

Summary

Yes. Since 2023, two filings that support an R&D claim ask for details of the agents involved:

the claim notification, required from some companies before they claim, for accounting periods beginning on or after 1 April 2023;1 and
the additional information form, required for every claim made on or after 8 August 2023.2

HMRC lists the "requirements to notify HMRC of named company officer with responsibility for claims, and of the identity of any advisers used when compiling claims" among its policy changes, applying to claims from August 2023.3

Which agents must be named

HMRC's guidance for both forms asks for the contact details of all agents involved in the R&D claim, including any agent who has:

given advice;
analyzed costs;
helped prepare technical assessments; or
given information for, or completed, the online forms or the Company Tax Return.14

The requirement is therefore wider than the agent who files the return. HMRC's update history for the claim notification guidance records that on 10 January 2024 it clarified which agents involved in the claim need to provide contact details.1

Both forms also ask for the contact details of the main senior internal R&D contact in the company who is responsible for the claim, for example a company director.14

What details are required

The legal basis differs between the two forms. The claim notification content is specified in Schedule 1 to the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 (SI 2023/813).5 The additional information is specified in Schedule 2 to the same regulations, made under paragraph 83EA of Schedule 18 to the Finance Act 1998.2

Detail about the agent	Claim notification (SI 2023/813, Schedule 1)5	Additional information form (HMRC list in CIRD182000)2
Name	Yes, or the registered number if the agent is a registered company and the number is available	Full name
Agent reference number	Yes	Not listed
Business or trading name	Yes	Name of the agent's business
Address of principal place of business	Yes	Not listed
Email address	Yes	Yes
Telephone number	Yes	Yes
Agent role	Yes: acting on the R&D claim only, or on the R&D claim and other tax matters	Not listed
Basis or amount of fee	Not listed	Not listed

The additional information form first asks whether the claimant has a tax agent for the R&D claim, and then for the agent's contact details.2

Who can file

A claim notification can be completed by a representative of the company or by an agent acting on its behalf.1 An agent completing the additional information form must log in to an agent services account first, and the company should give the agent its permission.4 HMRC's update history records that from 25 January 2024 an agent submitting the form needs an agent services account but does not need to be authorized as the company's Corporation Tax agent through Online Agent Authorisation.4

Paid advisers who interact with HMRC for clients are now also required to register for an agent services account under the mandatory registration rules introduced in 2026. See Adviser registration.6

Consequences of missing information

If a company that must make a claim notification does not do so within the claim notification period, its claim is invalid.1 If the information required by the additional information regulations is not provided, the claim is invalid.2 HMRC's manual adds that a response must address the question asked and give complete and relevant information, and that incomplete or improper responses increase the likelihood of an enquiry or other compliance activity.2

How HMRC uses the information

HMRC states that the additional information form forms part of its risk assessment of each return.2 It also states that its management information gives more granular data on claimants and agents.3 HMRC has assigned an Agent Relationship Manager to agents it identifies as having submitted multiple claims with similar risks, under an R&D Agent Educational Model launched in January 2024. HMRC says this does not mean those agents are viewed more favorably or accredited.3

The National Audit Office recorded that all claims from 8 August 2023 are supported by an additional information form that includes more information about the claim, including agent information.7

HMRC also runs a route for agents and accountancy professionals to report another agent they suspect of poor R&D tax relief service standards, such as giving misleading information, poor technical knowledge or dishonest behavior. The report includes the name of the agent concerned.8

What the record does not show

Neither form, as described in HMRC's guidance and manual, asks how the agent is paid or how much it is paid.25 HMRC publishes analysis of claims made with and without a specialist R&D agent, by size of claim, but not by the agent's fee basis.3

Sources

HM Revenue and Customs, Tell HMRC you want to claim Research and Development (R&D) tax relief (last updated 31 October 2024), update history and sections "Who needs to submit the form", "When to submit the form" and "What information you'll need". https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief (accessed 11 October 2026). Back
HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD182000, "R&D Tax Reliefs: reformed reliefs: claims process: additional information form" (updated 25 August 2026), sections "Statutory framework", "What information is required" (topic "Contact details") and "Failure to provide complete or proper responses". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird182000 (accessed 11 October 2026). Back
HM Revenue and Customs, Approach to Research and Development tax reliefs 2023 to 2024 (published 30 October 2024), sections 1.3, 2.1 (Table 2) and 2.5, and Annex B, Theme 5. https://www.gov.uk/government/publications/hmrcs-approach-to-research-and-development-tax-reliefs-2023-to-2024/approach-to-research-and-development-tax-reliefs-2023-to-2024 (accessed 11 October 2026). Back
HM Revenue and Customs, Additional information you must submit before you claim Research and Development tax relief (last updated 26 September 2025), update history and sections "Who can submit" and "Contact details". https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief (accessed 11 October 2026). Back
HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD183000, "R&D Tax Reliefs: reformed reliefs: claims process: pre-notification of claims" (updated 25 August 2026), sections "Statutory framework" and "Information to be provided". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird183000 (accessed 11 October 2026). Back
HM Revenue and Customs, Check if and when you need to register as a tax adviser with HMRC (last updated 3 September 2026), section "Who needs to register". https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc (accessed 11 October 2026). Back
National Audit Office, Report by the Comptroller and Auditor General: HM Revenue & Customs 2023-24 Accounts, paragraph 2.18. https://assets.publishing.service.gov.uk/media/6889f286048fff613a4d5b72/Report_by_the_Comptroller_and_Auditor_General.pdf (accessed 11 October 2026). Back
HM Revenue and Customs, Reporting poor R&D tax relief service standards (published 26 September 2025). https://www.gov.uk/guidance/reporting-poor-rd-tax-relief-service-standards (accessed 11 October 2026). Back