You can apply for this advance assurance service if: your company is a small or medium-sized enterprise ( SME ) this will be your first time claiming R&D tax relief your company has a turnover below £2 million and fewer than 50 employees you are planning to carry out R&D , or you have already carried out R&D but have not yet claimed R&D tax relief you are part of a group, and none of the linked companies have claimed R&D tax relief before If you’ve previously claimed R&D tax relief, you may be able to apply for targeted advance assurance on up to 2 areas of your Research & Development ( R&D ) tax relief claim instead. You can complete the application yourself or your agent can apply for you.
Requirements
Before you apply, make sure you have: your company accounts your Companies House registration documents any HMRC correspondence relating to your advance assurance application your Company Tax Returns (not needed for new companies) You’ll also need to provide the name of a main contact (for example, a director or research manager) with direct knowledge of the company’s R&D to: discuss the application with HMRC give basic information about your company give detailed information about your R&D activities, including the scientific or technological uncertainties and how you tried to overcome them give information about the costs related to your R&D activities