R&D tax relief targeted Advance Assurance pilot is live…

At the R&D Communications Forum meeting in March 2026 HMRC announced that they would be running a pilot of a new Advance Assurance scheme for R&D tax relief. The pilot has now launched and will run until next May. More information can be accessed on HMRC’s website , but here’s HMRC’s summary of what to expect:

The pilot responds to stakeholder feedback for a more accessible and focused assurance service for R&D tax relief claims. It is designed to give eligible Small or Medium-Sized Enterprises (SMEs) 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.

Your participation in this pilot and your feedback will help HMRC evaluate the service and inform future policy decisions about the advance assurance offer and wider administration of the reliefs.

Applications can be made by the company itself or by an agent with the company’s consent. Applicants can seek assurance on up to two areas for a single project only, chosen from the following:

whether the project meets the definition of R&D for tax purposes

whether overseas expenditure qualifies for relief

whether relief can be claimed where R&D work is contracted out

whether the company qualifies for an exemption from the PAYE and National Insurance contributions cap

A separate application form must be submitted for each area selected.

HMRC aims to provide a response within 40 calendar days, provided all relevant information is supplied in the initial application. Where further clarification is needed, response times may be extended.

To help maintain timely responses and a consistent level of service for applicants, access to the form may occasionally be temporarily paused to new applications. This will be clearly stated on the screen that appears after you click the application link.

Customer feedback is an important part of the pilot. Applicants will be asked to complete a short survey and will be offered an opportunity to take part in a short follow-up call. Feedback will be used to inform future policy development and decisions aimed at making the administration of the R&D tax reliefs work better for small and medium-sized businesses.

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.

The form can be accessed here and currently consists of a Microsoft form of eleven pages. It requires almost as much detail about the claim as the AIF and thus seems to be targeted at companies and advisers wanting to do a last check of the claim before submission, rather than companies wanting speculative advice before preparing the claim.

Here at WhisperClaims we’re happy to see HMRC becoming more open to offering advice on the more complex aspects of the claim, and are looking forward to seeing how our users make use of this service, and the eventual outcomes of the pilot.