HMRC’s Targeted Advance Assurance Pilot (2026): Get Certainty on Your R&D Claim Before You File

With around one in five R&D claims now facing an enquiry, certainty before you file has never been worth more. HMRC's new R&D advance assurance pilot — the targeted advance assurance service launched on 18 May 2026 — is built for exactly that. It lets eligible SMEs get HMRC's view on the trickiest parts of a claim before it goes in, rather than finding out during a compliance check months later.

Here's who can use it, what it covers, and whether it's worth applying.

What the targeted advance assurance pilot is

Targeted advance assurance is a free, voluntary service running as a 12-month pilot from 18 May 2026. It lets an eligible small or medium-sized enterprise ask HMRC for a view on up to two specific high-risk areas of an R&D tax relief claim before the claim is submitted.

It sits alongside the older full-claim advance assurance service, which is aimed at first-time claimants and covers the whole claim — the route we cover in our earlier guide to advance assurance for R&D. The new pilot is narrower and sharper: instead of the entire claim, you pick the couple of points most likely to cause a dispute and get them settled up front.

The four areas you can get assurance on

Under the pilot, you can ask HMRC about any two of these four areas — the ones that most often go wrong in practice:

1. Whether your project meets the definition of R&D for tax purposes.
2. Whether overseas expenditure qualifies for relief (a live issue since the 2024 restrictions on overseas costs).
3. Whether contracted-out R&D work qualifies — i.e. relief where one company contracts the work to another.
4. Whether you qualify for an exception to the PAYE and National Insurance cap.

These are the same areas that dominate HMRC enquiries into R&D claims — so resolving them before you file removes the questions an officer is most likely to ask.

Who can apply

You can apply for targeted advance assurance if your company:

• is an SME carrying out R&D, or planning to carry out R&D, in the accounting period you're asking about;
• has not yet claimed R&D tax relief for that period; and
• has not already received assurance on those two areas of the same project for that period.

You can apply yourself, or your R&D adviser can apply on your behalf with your consent. Because the assurance has to be sought before the claim is filed, timing matters — this is a planning tool, not a fix for a claim already submitted.

Is it worth applying?

For most well-run engineering, software and manufacturing SMEs, the calculus is straightforward: if you have a genuine grey area — a chunk of overseas subcontractor cost, a borderline project, an uncertain PAYE cap position — getting HMRC's view before you file is far cheaper than defending it in an enquiry.

It won't suit every claim. If your R&D is clear-cut and well-documented, the pilot adds a step you may not need. And an assurance is only as good as the facts you give HMRC — get your Additional Information Form and technical narrative right regardless. But for the higher-risk claims that would otherwise sit under a cloud until HMRC decides whether to open a check, it's a genuinely useful new option.

If you're weighing up whether a specific project or cost qualifies, that's exactly the kind of question the pilot — or a quick conversation with a specialist adviser — is designed to answer before you commit.

Frequently Asked Questions

How much does R&D advance assurance cost?

The targeted advance assurance pilot is free of charge and voluntary. There is no HMRC fee to apply.

Can I get advance assurance after I've already submitted my claim?

No. Targeted advance assurance must be sought before you submit the R&D claim for that accounting period. It's a pre-filing service, so build it into your claim timeline early.

How many areas can I ask HMRC about?

Up to two of the four available areas per application: the R&D definition, overseas expenditure, contracted-out R&D, and the PAYE/NIC cap exception.

Does advance assurance guarantee my whole claim is safe?

No. The targeted pilot only covers the specific areas you ask about, based on the facts you provide. The rest of your claim — and the accuracy of what you tell HMRC — still needs to stand on its own, so keep your records and technical narrative robust.