R&D advance assurance: asking HMRC before you claim.

It is a service in which HMRC reviews part of a planned R&D claim before the claim is made and gives the company assurance on it. HMRC currently offers two forms: full claim advance assurance for some first-time SME claimants, and a targeted advance assurance pilot, launched on 18 May 2026, covering up to two specific areas of a claim.

A first-time SME claimant with turnover below £2 million and fewer than 50 employees, where no company in its group has claimed before. If those conditions are met, the service covers the company's first three accounting periods. The application involves a phone call with HMRC. If the company does not fit, the targeted pilot may be an alternative.

The company's first three accounting periods. The assurance is therefore a one-off for companies new to R&D relief, and it goes with the company's early claims rather than a single year. The company still needs to make each claim properly and follow the notification and additional information form requirements. Assurance does not remove the need for good records.

It is a pilot launched by HMRC on 18 May 2026. Any SME, not only a first-time claimant, can ask HMRC about specific areas of a claim before it claims the period. You can make up to two applications, each on one project and one area. HMRC aims to respond in 40 calendar days.

The R&D definition, meaning whether a project qualifies; overseas expenditure; contracted-out R&D; and the PAYE cap exemption. Each application is limited to one project and one of those areas, so choose the two points with most value or uncertainty. Each area is explained on its own page on this site.

For the targeted pilot, HMRC aims for 40 calendar days. That is an aim, not a commitment, and the application has to be made before the period is claimed, so the time should be built into the plan well before the filing deadline. Full claim advance assurance involves a phone call with HMRC.

For full claim advance assurance, HMRC states there is no appeal if the application is refused. A refusal does not stop the company claiming, but it is a signal to prepare the evidence thoroughly. For the targeted pilot, ask us to check the current guidance on outcomes before you apply.

No. It gives HMRC's view on the matters covered, before you claim. The company must still notify HMRC where required, submit the additional information form and make the claim in the Company Tax Return within the time limit. Assurance on one area also does not cover the rest of the claim.

Large companies, companies with an open Corporation Tax enquiry, users of DOTAS schemes and Corporate Serious Defaulters. The pilot is for SMEs seeking to resolve a specific point before claiming. If your company is in one of the excluded categories, other routes, such as a careful claim reviewed by an adviser, remain open.

Not for full claim advance assurance, which requires that no group company has claimed before. That condition is aimed at genuinely new claimants. The targeted pilot is open to any SME, not only first-time claimants, so a group member with prior claims may still be able to use it, subject to the exclusions.

HMRC's overview page says the pilot runs until May 2027. The pilot page itself does not state an end date. Plan on the basis that the pilot may close in May 2027 and apply in good time. We will update this page if HMRC extends it, makes it permanent or changes the terms.

Sometimes. It is most useful when one point drives most of the value, such as an overseas cost, a contested project or a PAYE cap exemption, and a mistake would be expensive. For a small, straightforward claim, a careful review may be proportionate. Speak to us and we will give you a view on the specific facts.

There is no decision to make it so. HMRC consulted on advance clearances between 26 March and 26 May 2025, and its response, updated on 26 November 2025, announced the pilot and continued existing assurance. It gave no decision on mandatory clearance or a minimum spend threshold. The Budget on 28 October 2026 is worth watching.

The response created an R&D Expert Advisory Panel of six experts. HMRC says the panel does not review individual claims. It exists to advise on the approach. So it should not be seen as a route to approval of your claim. The practical new service for companies is the targeted pilot.

Up to two, with each application limited to one project and one of the four areas. That means you cannot ask HMRC to review a whole claim. Choose the two points of greatest value or uncertainty. Choosing the right two requires a view on where the claim is most exposed.

Yes. Unlike full claim advance assurance, which is for first-time claimants, the targeted pilot is open to any SME before it claims the period. A company with a history of claims can use it to settle a specific question about a new project, an overseas supplier or a payroll exemption.