As we approach the end of March, and the first full year of submitting claims under the merged scheme, our thoughts have turned to the year ahead and what may be in store for R&D tax relief.
While we’re not expecting anything like the upheaval of recent years, there is still plenty to be aware of. Here’s our round-up of what to look out for over the coming months.
As HMRC announced at the R&D Communication Forum (RDCF) in early March 2026, it will be running a pilot of a new advance assurance service for R&D tax relief claims, expected to begin in early May.
Participation will be voluntary, with users able to seek assurance on two of four aspects of a claim:
Further information is expected closer to launch on how claimants and advisers can access the service. Initial reactions from advisers have been broadly positive, with many welcoming a more direct route to sense-check aspects of a claim with HMRC.
Coming into effect in May 2026, is mandatory registration for tax agents. We’ve covered this in more detail previously, but in short, tax advisers interacting with HMRC on behalf of clients will be required to register. This comes into force from 18 May 2026, with a three-month window to complete the process. You can read more on .gov.uk
As with the advance assurance pilot, this has generally been well received as a step towards improving accountability across the tax advisory space. In the context of R&D tax relief, it may also help to further reduce poor-quality or non-compliant claims.
At the recent RDCF, HMRC also outlined changes to how enquiries into R&D tax relief claims will be handled.
Over the next six months, the ISBC team will be redeployed to other areas of tax, with future enquiries expected to sit with WMBC teams. This may signal a move away from one-to-many campaigns, and towards more targeted enquiries into specific claims.
Alongside the continued reduction in claim volumes, this could result in fewer enquiries overall. However, those that are opened may be more detailed and handled by more experienced HMRC inspectors.
Against this backdrop, there is a growing sense across claimants, advisers and HMRC that the next year may offer a period of relative stability, with no major structural changes currently expected.
That said, “stability” should not be mistaken for simplicity. The current framework remains complex and the level of scrutiny has not disappeared.
For advisers, the opportunity is less about waiting for change and more about rebuilding confidence in how claims are prepared and delivered in practice.
If you’re revisiting how R&D claims are delivered this year, we’re always happy to share how firms are approaching this in a more structured, compliance-led way.
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