Research and Development (R&D) tax relief advance assurance
HMRC confirmation for small and medium-sized enterprises (SMEs) that an R&D tax relief claim will be accepted before officially making the claim
Who it is for
You can apply for advance assurance if you’re a small and medium-sized enterprise (SME) and:
- it’s your first time claiming R&D tax relief
- your company has a turnover below £2 million and fewer than 50 employees
- you’re planning to carry out R&D
- you’ve already carried out R&D and have not claimed R&D tax relief yet
- you’re part of a group, and none of the companies linked to you have previously claimed R&D tax relief
You can complete the application yourself, or your agent can apply for you.
Support you can get
HMRC will verify the details in your application, and if they agree the relief applies to you, they’ll guarantee the claim will be accepted, as long as it’s in line with what was discussed and agreed in your application.
The advance assurance agreement will be for your first three accounting periods only.
An advance assurance agreement does not mean that you’ve claimed the R&D tax relief. You must still claim it using your Company Tax Return.
How to apply
You can apply online using your Government Gateway ID. You'll need company details, R&D project information, and cost breakdowns.
If online submission isn’t possible, download and post the paper form to HMRC.
After applying, HMRC will contact you to discuss your R&D work before confirming advance assurance is granted.
Support organisers
- HM Revenue & Customs