Research and Development tax relief: application for Advance Assurance for Research and Development tax relief (CT R&D (AA))
Use form CT R&D (AA) to apply for Advance Assurance for Research and Development tax relief.
Ref: CT R&D (AA) https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/CorporationTax/1.0/CTRD&template=CTRD.xdp
If you want to apply for Advance Assurance before your first claim for Research and Development (R&D) tax relief you can:
- apply online (you’ll need to sign in or set up a tax account through the Government Gateway using the credentials that HM Revenue and Customs (HMRC) sent to your company when it registered for online filing)
- fill in the form on-screen (you can save a partly completed form), print and post it to HMRC
- fill in the form on-screen (you can only save this form once it’s fully completed)
Don’t use this form to make a claim for R&D tax relief or to make changes to an existing R&D tax relief claim.
When you’re filling in your application for Advance Assurance you’ll need to hand:
- your company accounts
- your company registration documents from Companies House
- any HMRC correspondence
- previous company tax returns (not needed for new companies)
- the name of a main contact, for example a research manager or company director with direct knowledge of the company’s R&D
HMRC may ask the main contact, to discuss your application.
Please send postal forms to:
I & R Unit Manchester (AA)
Newcastle upon Tyne
Before you start
The forms that you use to apply by post are interactive (ones that you complete on screen). If you want to be able to save a partly filled in form you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.
To ensure the form opens in Adobe Reader, review your browser settings to make Adobe Reader the default program for opening PDF documents. Alternatively, you can save the document and then open it with Adobe Reader:
- Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
- Mac users should right click on the form link then select ‘Save linked file as’
- save the form - the recommended place is in the documents folder
- using Adobe Reader you can open the form
If the form still doesn’t open, then contact the Online Services helpdesks for more help.
Published: 30 November 2015
Updated: 18 March 2016
- An online service is now available.
- An alternative format of the form has been published as a result of feedback from customers.
- Added translation