Targeted advance assurance for R&D tax claims

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Advanced assurance pilot to support small and medium-sized businesses claiming 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

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.

An application can be submitted online by an authorised agent, R&D adviser or officer within the company.

on the GOV.UK website

Published
19 May 2026

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