Ask HMRC for assurance on particular areas of your Research and Development (R&D) tax relief claim, if you’re a small or medium-sized enterprise (SME).
You can apply for the targeted advance assurance process if your company: is a small or medium-sized enterprise ( SME ) is carrying out R&D , or is planning to carry out R&D in the accounting period assurance is being requested for has not yet claimed R&D tax relief for the period you are requesting advance assurance for has not already received assurance on the 2 areas of your R&D work or project for the same period You can complete the application yourself or your agent can apply for you. Targeted advance assurance is not available: to large companies to companies seeking assurance on 3 or more areas of their R&D claim to companies who’ve applied for full claim advance assurance for the same period where companies or any connected person (as defined in the Corporation Tax Act 2009 ) have: entered into a disclosable Tax Avoidance Scheme (DOTAS) been categorised as a Corporate Serious Defaulter got an open enquiry into a Corporation Tax return If you want to get assurance on your full claim, you may be able to apply for full claim advance assurance on your first R&D tax relief claim .
Before you apply, make sure you have: your Company Registration Number (CRN) the start date of the project contact details — including the details of the competent professional and senior officer within the company project details — including: an overview of the project the start date of the accounting period you intend to make the R&D claim for forecasted expenditure the project duration the type of records held information about why you believe you can claim expenditure (if overseas expenditure is one of the areas you’re asking about) You can make up to 2 applications for assurance. Each application can only include one project and one area of R&D relief. If you want assurance on another project or area, you’ll need to submit a separate application. The areas of R&D relief you can request assurance on are: whether the project meets the definition of R&D for tax purposes — read about what R&D tax relief is whether overseas expenditure qualifies for relief — read about what overseas ex
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Ask HMRC for assurance on particular areas of your Research and Development (R&D) tax relief claim, if you’re a small or medium-sized enterprise (SME).
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