HMRC Advance Assurance pilot for R&D tax relief claims

New service offers SMEs early R&D tax relief assurance

HM Revenue & Customs (HMRC) has introduced a new targeted Advance Assurance pilot to support small and medium-sized enterprises (SMEs) claiming Research and Development (R&D) tax relief.

The pilot opened on 18 May 2026 and will run for 12 months. It is designed to give businesses earlier certainty on specific aspects of their R&D tax relief claims, before a claim is made.

What the pilot offers

The pilot allows eligible SMEs to apply for assurance on up to two areas of a single R&D project before submitting a claim. Businesses can request confirmation on whether:

• the 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
• they qualify for an exemption from the PAYE and National Insurance contributions cap

A separate application must be submitted for each area selected.

Apply for targeted advance assurance on up to two areas of your R&D tax relief claim.

HMRC aims to respond within 40 calendar days where complete information is provided. Response times may be longer if further clarification is needed. Access to the application form may be paused at times to manage demand. This will be clearly indicated when using the service.

Who can apply

Applications can be made by:

• the company
• an agent with the company's consent

The service is free to use and voluntary. Check if you can apply for advance assurance for your R&D tax relief claim.

Participants will be asked to provide feedback which HMRC will use to assess the pilot and inform future policy decisions.

Choosing the right type of advance assurance service

The Advance Assurance pilot is a new type of advance assurance service offered by HMRC. It does not replace the existing full claim Advance Assurance scheme , which remains open to eligible companies. However, a company cannot apply for both the pilot and the full claim Advance Assurance service.   

Asking for advance assurance is not the same as making an R&D tax relief claim. Check the steps you need to take to correctly claim R&D tax relief.

First published 19 May 2026