21/05/2026
HMRC has launched a new targeted Advance Assurance pilot for R&D tax relief claims, giving SMEs the opportunity to seek early clarity on specific technical areas before submitting a claim.
The pilot includes some of the most contentious areas of the regime, including contracted out R&D, overseas expenditure and PAYE cap exemptions. That alone says a great deal about where HMRC sees ongoing compliance risk.
The update also comes alongside further amendments to the Additional Information Form and new guidance at CIRD161000 on pre-contract activity.
Taken together, these developments continue the trend towards greater scrutiny, more structured disclosures and increased pre-claim compliance activity within the R&D regime.
For businesses and advisers operating in complex areas of R&D tax relief, technical analysis and robust evidence remain critical.
HMRC has announced the launch of a new targeted Advance Assurance pilot for R&D tax relief claims, beginning on 18 May 2026 and running for an initial 12 month period. The announcement was circulated to members of the R&D Communication Forum and represents another significant development in HMRC’s...
