Definition
The accountant R&D handoff is the co-ordination between a company's existing accountant, who prepares the statutory accounts and the CT600 return, and a specialist R&D tax adviser who prepares the R&D relief claim and the Additional Information Form. The handoff typically covers transfer of trial balance and payroll data, alignment on the CT600 filing timeline, agreement on which firm is the HMRC agent for the R&D element of the return, and allocation of responsibility if HMRC opens an enquiry. A clean handoff is a strong predictor of a low-risk filing.
How HMRC defines it
HMRC's Agent Standard applies to both the primary accountant and the specialist R&D adviser where each is acting as an agent. The Additional Information Form at CIRD81810 requires identification of any agent who prepared the claim. HMRC's Guidelines for Compliance GfC3 includes pointers for co-ordinated claim preparation between firms.
Practical example
A chartered accountant prepares the year-end accounts and CT600 for a manufacturing SME and refers the R&D claim to a specialist boutique on a no-win-no-fee basis. The two firms share the trial balance, payroll export and relevant invoices, agree the CT600 submission date, and file the Additional Information Form ahead of the CT600. Any subsequent HMRC enquiry is handled by the R&D specialist, with the accountant providing supporting data as required.