Research and Development tax relief advance clearances
Read the full outcome
Detail of outcome
This consultation has concluded, and we would like to thank those who provided written responses and attended roundtables.
In Spring 2026 HMRC will launch a limited pilot of a new targeted advance assurance service. The pilot responds to stakeholder feedback calling for more accessible and focused assurance, particularly on complex or high-risk aspects of claims.
While the pilot runs, the existing advance assurance offer will continue.
Original consultation
Consultation description
The aim of the consultation is to explore options to reduce error and fraud, provide certainty to businesses and improve the customer experience. The government is seeking views on whether a system of advanced clearances would deliver these aims and the best way to design and operate such a system.
The government welcomes responses from businesses of all sizes, claiming or intending to claim Research and Development reliefs, interest groups, representative bodies, industry bodies and agents.
The government is further supporting stability for business investment by consulting on a new process to give major projects increased certainty in advance about the tax that applies, and by announcing that businesses will be able to obtain certainty on the transfer pricing treatment of Cost Contribution Arrangements (CCAs) through the UK’s existing Advance Pricing Agreement programme.
Documents
Updates to this page
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Added summary of responses.
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First published.