HMRC has launched ‘The R and D targeted Advance Assurance’ pilot on 18 May 2026 which runs for 12 months.
It is designed to give eligible Small or Medium-Sized Enterprises earlier clarity on specific complex areas of an R&D tax relief claim, supporting companies to make informed decisions before a claim is made.
The service is offered free of charge and is voluntary. It does not replace the statutory requirement to submit a claim in the Corporation Tax Return and to complete all the usual steps required, such as the Claim Notification (where required) and an Additional Information form.
Applications can be made by the company itself or by an agent with the company’s consent.
The full claim Advance Assurance scheme will remain open to eligible companies. However, a company cannot apply for both the pilot and the full claim Advance Assurance service.
For further information please select the following link: Apply for targeted advance assurance on up to 2 areas of your Research and Development (R&D) tax relief claim - GOV.UK.