Advance assurance on R&D claims
HMRC offers small and medium-sized enterprises (SMEs) two voluntary advance assurance services to help provide greater certainty about Research and Development (R&D) tax relief claims before they are submitted. You can choose either a new targeted advance assurance service (also known as the advance assurance pilot) or the existing full claim advance assurance service.
The new targeted advance assurance pilot was launched in May 2026 and will currently continue until May 2027. The pilot service allows eligible SMEs to seek assurance on specific complex or high-risk areas of a claim before it is made. This includes whether a project qualifies as R&D for tax purposes, overseas expenditure, contracted-out R&D and exemption from the PAYE and National Insurance contributions cap. Each application can cover one project and one area of R&D relief and a business can make up to 2 applications for targeted advance assurance.
The existing full claim advance assurance service is available to SMEs making their first R&D tax relief claim. To qualify, a company must have turnover below £2 million and fewer than 50 employees. Assurance can cover the first three accounting periods. A company cannot apply for both the pilot and the full claim Advance Assurance service.
Advance assurance is voluntary and does not replace the requirement to submit a claim through the Company Tax Return or complete other required steps. Businesses should check the eligibility criteria and application requirements before applying.
