Targeted advance assurance for R&D tax claims
Advance assurance pilot to support small and medium-sized businesses planning Research and Development (R&D) tax relief.
This pilot is expected to run until May 2027.
Who it is for
You can apply if your company:
- is a small or medium-sized enterprise (SME)
- is carrying out R&D, or is planning to carry out R&D in the accounting period assurance is being requested for
- has not yet claimed R&D tax relief for the period you are requesting advance assurance for
- has not already received assurance on the two areas of your R&D work or project for the same period
Targeted advance assurance is not available:
- to large companies
- to companies seeking assurance on three or more areas of their R&D claim
- to companies that have applied for full claim advance assurance for the same period
- where companies or any connected person (as defined in the Corporation Tax Act 2009) have:
- entered into a disclosable Tax Avoidance Scheme (DOTAS)
- been categorised as a Corporate Serious Defaulter
- got an open enquiry into a Corporation Tax return
Support you can get
You can request HMRC's view on up to two specific complex or high-risk areas of your R&D tax relief claim. This includes whether:
- your project meets the definition of R&D for tax purposes
- overseas expenditure qualifies for relief
- relief can be claimed for contracted-out R&D work
- your company qualifies for an exemption from the PAYE and National Insurance contributions cap
A separate application must be submitted for each area selected.
If you want to get assurance on your full claim, you may be able to apply for full claim advance assurance on your first R&D tax relief claim.
Businesses cannot apply for both targeted advance assurance and full claim advance assurance for the same claim.
How to apply
An application can be submitted online by an authorised agent, R&D adviser or officer within the company.
Support organisers
- HM Revenue & Customs