If you want to apply for Advance Assurance before your first claim for 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:
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 and 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.
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; as a:
Windows user, you should right click on the form link then select ‘Save target as’ or ‘Save link as’
Mac user, you should right click on the form link then select ‘Save linked file as’
You can then:
save the form (the recommended place is in the documents folder)