The targeted Research and Development (R&D) Advance Assurance pilot launched on 18 May 2026 and will run for 12 months. You can find guidance on the targeted advance assurance pilot online application process.

The pilot responds to stakeholder feedback calling for a more accessible and focused assurance service for R&D tax relief claims. It is designed to provide eligible small or medium-sized enterprises (SMEs) with early guidance on specific complex or high-risk areas of an R&D tax relief claim, supporting companies to make well-informed decisions prior to submitting their claims.

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 require, 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 will aim 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.   

SME scheme for accounting periods beginning before 1/4/24 — notified state aid 

CIRD81670 - R&D tax relief: conditions to be satisfied: effect of notified state aid guidance has been updated to clarify the concept of ‘notified state aid’. There was no change in rules or interpretation.   

Additional Information form minor amendments 

Minor amendments were recently made to the additional information form to: 

• ensure that email consent can be provided within the form
• add prompts to check that details are correct
• add a restriction to the accounting period end date to prevent entry of a future date
• clarify that the question on company registration numbers for companies to whom work is contracted out is asking for the Companies House registration for UK companies and an identifying number for non-UK companies
• clarify what needs to be included in trading and operating expenses.

Merged scheme R&D expenditure credit (RDEC) claims

Separately, HMRC have been advised by some taxpayers that they are unable to submit a merged scheme R&D expenditure credit (RDEC) claim, due to issues related to new boxes added to the CT600L from 6 April 2026. For accounting periods beginning on or after 1 April 2024, the merged scheme R&D expenditure credit (RDEC) introduced a new step 3 PAYE & NIC cap (s.1112B CTA09) and new boxes L71, L71A, L72, L72A, L73 and L73A were introduced to the CT600L on 6 April 2026 to collect information related to this.

Those boxes need to be completed where a company is making or amending an RDEC claim for any accounting period beginning on or after 1 April 2024, to either provide information related to PAYE & NICs, or confirm the exemption to the cap applies. If you are due to submit an RDEC claim you should check your software provider has made the changes needed to the CT600L to add the new boxes.

If the new boxes are not available to complete your claim and as a consequence you are unable to submit an RDEC claim by the statutory deadline, then the company should reference this when applying to HMRC to exercise its discretion under paragraph 83E(5) of Schedule 18 to the Finance Act 1998 to allow a claim to be made late. Please retain any evidence (including any error message) that demonstrates that the issue arose due to the new boxes on the CT600L not being available, and any communication from your software provider that relates to this. Please provide this evidence alongside any representations under Statement of Practice 5/01 in relation to the lateness of the claim.