HMRC has launched a new targeted R&D Advance Assurance pilot, giving eligible small and medium-sized enterprises the opportunity to seek HMRC’s view on specific areas of an R&D tax relief claim before the claim is submitted.
The pilot launched on 18 May 2026 and will run for 12 months. It is voluntary, free of charge, and intended to give businesses greater clarity on complex or higher-risk aspects of an R&D claim. However, it is important to note that the service does not replace the normal R&D tax relief claim process. Companies must still submit their claim through the Company Tax Return and complete the usual claim steps, including Claim Notification and the Additional Information Form where required.
The pilot allows eligible SMEs to ask HMRC for assurance on up to two specific areas of an R&D tax relief claim. Each application can cover one project and one area of R&D relief, meaning a separate application is needed if assurance is sought on a second area.
The areas covered by the pilot are:
Applications can be made by the company itself, or by an agent, provided the relevant authorisation is in place. HMRC aims to process applications within 40 calendar days, subject to full and accurate information being provided.
The R&D tax relief regime has been under significant scrutiny in recent years. HMRC has been focused on reducing error and fraud, while many genuine claimants and their advisers have faced uncertainty around how HMRC will view more complex aspects of a claim.
The concept of advance assurance is not new. HMRC already has a full claim advance assurance process, but that route is more limited in scope. This new pilot is different because it focuses on targeted areas of uncertainty within a claim, rather than seeking assurance over the whole claim.
In that sense, the pilot is more than an administrative update. It appears to be HMRC’s way of testing whether earlier, more focused engagement can improve confidence in the R&D tax relief system while supporting better compliance.
The pilot should not be seen as a default step for every R&D claim. It is likely to be most useful where there is a specific and material uncertainty in one of the areas covered.
For example, the service may be relevant where a business is unsure whether a project meets the R&D definition, where there are overseas costs, where subcontracting arrangements are complex, or where the PAYE/NIC cap may affect the claim.
For accountants and tax advisers, the pilot may also be a useful option to consider when advising clients on higher-risk or more judgmental R&D claims. It could help reduce uncertainty before a claim is filed, provided the application is carefully prepared and the issue is suitable for advance assurance.
However, uptake may be selective. Some businesses may be cautious about approaching HMRC before submitting a claim, while others may decide that the process is not necessary for straightforward or lower-value claims.
Businesses considering the pilot should approach it strategically.
First, it is important to choose the issue carefully. The service is not designed to approve an entire R&D claim or provide general comfort across all aspects of a project. It is targeted at specific areas of uncertainty.
Second, preparation will be key. HMRC expects applicants to provide detailed information, including project details, forecast expenditure, accounting period information, relevant contact details and details of records held. If overseas expenditure is the area being considered, applicants will also need to explain why they believe that expenditure qualifies.
Third, the assurance application should be consistent with the final claim position. If the facts change after assurance is granted, the business will need to consider whether the assurance still applies.
Finally, businesses should plan around HMRC’s response time. Although HMRC aims to process applications within 40 calendar days, this depends on the quality and completeness of the information provided. The pilot should not be relied on as a last-minute solution close to a filing deadline.
For the R&D tax industry, the pilot is another sign that the market is moving towards higher standards, better evidence and earlier risk assessment.
Advisers will need to think carefully about when the service is appropriate, how to frame the assurance request, and how it fits within the client’s wider R&D claim strategy.
That said, advisers should be careful not to present the service as a way to guarantee claim success. Advance assurance applies only to the specific area considered by HMRC, based on the information provided. It does not replace the need for a robust, well-supported R&D claim.
