Guidance

CheckApply if you can apply for advance assurance for your Research and Development (R&D) tax relief claim advance assurance

Find HMRCout forif assuranceyou oncan yourapply Researchfor andadvance Developmentassurance (R&D)and taxwhat reliefyou claim,need, orbefore particularyou areasclaim ofR&D it,Corporation ifTax you'rerelief afor small orand medium-sized enterprise. enterprises (SMEs).

From:
HM Revenue & Customs
Published
30 November 2015
Last updated
1821 MayJuly 20262023 — See all updates

What

If advanceyour assurancecompany is

applying for Research and Development (R&D) tax relief for small and medium-sized enterprises (SMEs) for the first time, it could qualify for advance assurance.

Advance assurance is a voluntary servicescheme, you can use it as a guarantee that allowsany youR&D toclaim sendfor HMRCtax detailsrelief ofwill yourbe company’saccepted Researchif it’s in line with what was discussed and Developmentagreed (R&D)in work.your Thisapplication.

The isadvance doneassurance beforeagreement claimingwill be for your first 3 accounting periods only.

Advance assurance does not mean that you have claimed the R&D tax reliefrelief. inYou must still claim using your CorporationCompany Tax Return.

WeRead will:the guidance in the ‘Before you claim R&D tax relief’ section to check what you need to do before you claim.

Who can apply

You can complete the application yourself or your agent can do it for you.

When you can apply

You can apply for advance assurance if you’re a SME and:

  • checkyour thecompany detailshas ina yourturnover applicationbelow £2 million and less than 50 employees
  • provideyou’re assuranceplanning onto thecarry areasout R&D
  • you’ve already carried out R&D and have not claimed SME R&D tax relief
  • you’re part of youra claimgroup, thatand none of the companies linked to you have askedpreviously aboutclaimed SME R&D tax relief

When you cannot apply

You cannot apply if:

  • this is not your first claim for R&D tax relief
  • you’re entered into a Disclosable Tax Avoidance Scheme (DOTAS)
  • you’re a corporate serious defaulter

What information you will need

AskingTo apply for advance assurance isyou notwill need:

ChoosingHow theto apply

You can apply for advance assurance serviceusing thatthe worksonline forservice.

You will need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

HMRC offersApply 2now types

Other ofways advanceto assurance. apply

You can choose either:

  • afill newin targetedthe advanceform assuranceonline
  • download serviceand (alsosave knownit asto your computer

Fill in the advanceform assuranceonline

Follow pilot)these steps to fill in the form online.

  1. Get all of your information together before you start, as you cannot save your progress.

  2. an

    Fill existingin fullCT claimR&D advance(AA).

  3. Print assuranceand servicepost it to HMRC, using the postal address shown on the form.

BeforeThis file may not be suitable if you applyuse forassistive advancetechnology assurance(such makeas surea you choosescreen thereader). right typeIf of assuranceyou service forneed youra companymore and thataccessible format, email different.format@hmrc.gov.uk and tell us what format you meetneed. the relevant criteria toIt usewill it. Ahelp companyif cannotyou apply under both servicestell us what assistive technology you use. Read the accessibility statement for HMRC forms.

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fill in the form

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  3. Complete (SMEs)it clarityon-screen.

  4. Print and post it to HMRC, using the postal address shown on specificthe complexform.

CT orR&D high-risk(AA)

PDF, areas1.41 MB, 1 page

This file may not be suitable for users of assistive technology.

Request an R&Daccessible taxformat.
If reliefyou claim,use beforeassistive technology (such as a claimscreen isreader) made.and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

The form may not work if you try to open it in your internet browser. If the form does not open, contact the online services helpdesk.

Email HMRC to ask for this form in Welsh.

You cancannot use this form to make upa claim for tax relief or to 2 applications formake targetedchanges advanceto assurance.an Eachexisting applicationtax canrelief onlyclaim.

After includeyou’ve oneapplied

HMRC projectwill andcontact one assurance area of you by email to arrange a telephone call with your company so that we can talk about your R&D relief. Ifin youmore wantdetail. assuranceThis onis anothernormally projecta short telephone call, but it may involve a longer discussion or area, you’ll needa to submit avisit separateto application.your company if the case is more complex.

ReadWe aboutwill applyingthen send you a letter telling you if your application for targetedadvance assurance was successful or not.

If you’re given advance assurance

We onwill upsend toyou 2a areasletter ofexplaining your Researchcompany’s &responsibilities Developmentand (what happens if your R&D) taxactivities relief claim.change.

Full

If claimyou’re not given advance assurance

HMRCWe provideswill send you a fullletter claimdetailing advancethe assurancereasons servicewhy. You will not be able to SMEsappeal claimingthis R&Ddecision reliefor re-submit an application for theadvance firstassurance, time.but Thisyou servicecan coversstill thesubmit entirea claim,claim andfor thetax advancerelief assurancein agreementyour isCompany grantedTax forReturn.

Before you claim R&D tax relief

You must follow these steps before you claim the firsttax 3relief, accountingor periodsyour only.claim may not be valid.

  1. ReadFor aboutaccounting applyingperiods forbeginning advanceon assuranceor onafter 1 April 2023, check if you need to submit a claim notification form to notify HMRC in advance of your firstclaim. Find out what you need to provide when you tell HMRC that you’re planning to claim R&D tax relief claim.

Updates

  • From 8 August 2023 you must submit an additional information form to thissupport page

    • Publishedyour 30claim. NovemberFind 2015
    Lastout updatedhow 18to Maysend 2026 what href="#full-history">+to showprovide allwhen updatesyou submit detailed information before you claim R&D tax relief

    We Maymay 2026

    Informationcontact aboutyou 'applyingafter foryou’ve advancesubmitted assurance'your hasfirst beenclaim movedfor tax relief to acheck newit page.matches the details in your advance assurance application.

    Published 30 November 2015
    Last updated 21 July 2023 + show all updates

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