HMRC has launched a new pilot scheme aimed at giving SMEs earlier clarity on specific areas of R&D tax relief claims before submission.
The new R&D Targeted Advance Assurance pilot opened on 18 May 2026 and will run for an initial 12-month period.
The scheme is designed to help businesses gain assurance on up to two complex aspects of a planned R&D tax relief claim in advance of submitting their Corporation Tax Return. HMRC says the pilot responds directly to stakeholder feedback seeking a more accessible and focused advance assurance service.
The service is voluntary and free of charge.
According to HMRC, the pilot is intended to support SMEs in making informed decisions around R&D activity and eligibility, while helping businesses reduce uncertainty when preparing claims.
Importantly, participation in the pilot does not replace the normal R&D tax relief claim process. Businesses must still complete all standard requirements, including Claim Notification where applicable and submission of the Additional Information form alongside their Corporation Tax Return.
The pilot may be of particular interest to manufacturers and innovation-led SMEs undertaking projects involving process improvement, automation, software development, engineering advancement, sustainability initiatives or new product development.
HMRC has indicated that feedback gathered during the pilot will help shape future policy decisions around advance assurance services and wider administration of R&D tax reliefs.
Further information and eligibility details are available via HMRC guidance:
Apply for targeted advance assurance on R&D tax relief claims