Advance Assurance for R&D

Q: Does Advance Assurance guarantee my claim will be accepted?

Not exactly. Advance Assurance confirms that your activities qualify as R&D. It does not confirm the amount of your claim, as this depends on the costs you submit. If the activities described in your application match those in your claim, HMRC will not normally enquire into the R&D aspect for the first three accounting periods.

Key facts

Advance Assurance is available to companies that have never claimed R&D tax credits before.
If granted, HMRC confirms it will not enquire into your first 3 claims (subject to conditions).
The application describes your R&D activities, but you do not need to submit costs at this stage.
HMRC aims to respond within 30 working days.
There is no fee for the Advance Assurance service.

What Is Advance Assurance?

Advance Assurance (AA) is a free HMRC service that allows first-time R&D tax credits claimants to get confirmation that their R&D activities qualify for relief before they submit a formal claim on their CT600.^[1]

If HMRC grants Advance Assurance, they will not normally enquire into the R&D aspects of your claim for the first three accounting periods, provided:

Your actual R&D activities are consistent with those described in your AA application
You claim for the same types of qualifying expenditure
There is no reason to suspect the claim is incorrect or fraudulent

Important: Advance Assurance is separate from the pre-notification requirement. Even if you obtain AA, you still need to pre-notify HMRC (within 6 months of your period end) if you are a first-time claimant or have not claimed in 3+ years.

Who Can Apply?

Advance Assurance is available to companies that:^[1]

Have never claimed R&D tax relief (under any scheme) for any previous accounting period
Are carrying out, or planning to carry out, activities that they believe qualify as R&D
Are UK companies within the charge to Corporation Tax

Companies that have previously claimed R&D tax credits, even if many years ago, are not eligible for Advance Assurance.

How to Apply

The application process is straightforward:^[1]

Prepare a description of your R&D activities — explain what scientific or technological advance you are seeking, what uncertainty exists, and what systematic approach you are taking.
Submit the application to HMRC using the online form or by email to the R&D Advance Assurance team.
Wait for HMRC’s response — HMRC aims to respond within 30 working days.

Your application should include:

Company name, UTR, and contact details
A description of each R&D project (advance, uncertainty, approach)
The types of costs you intend to claim (you do not need to provide figures)
The accounting period(s) you intend to claim for

Tip: Write your AA application with the same rigour as a technical report. The descriptions should clearly articulate the advance in science or technology and the specific uncertainties you are trying to resolve. Generic descriptions may result in HMRC asking for more detail or declining AA.

What HMRC Considers

When reviewing an AA application, HMRC considers:^[3]

Whether the described activities meet the BIS Guidelines definition of R&D
Whether there is genuine scientific or technological uncertainty
Whether the company is seeking an advance in overall knowledge or capability in the field
Whether the approach described is systematic

HMRC does not assess the amount of the claim at this stage — only whether the activities themselves qualify.

Possible Outcomes

Outcome	What It Means
Assurance granted	HMRC confirms the activities qualify. They will not enquire into R&D aspects for the first 3 periods, subject to conditions.
Assurance declined	HMRC does not believe the activities qualify. You can still claim, but without the protection of AA.
Partial assurance	HMRC confirms some activities qualify but not others. You can claim for the qualifying activities with protection.
More information needed	HMRC asks for clarification. Respond promptly with additional detail.

Benefits of Advance Assurance

Certainty: Confidence that your claim will not be challenged (for qualifying activities)
Faster processing: Claims backed by AA are typically processed more quickly
Reduced risk: No enquiry for 3 periods gives you time to establish a track record
Free service: There is no charge for AA — it is a standard HMRC service
Learning opportunity: HMRC’s feedback helps you understand what qualifies

Limitations

AA only covers activities, not costs — the amount of your claim could still be challenged
Protection lasts for 3 periods only — after that, normal compliance rules apply
If your activities change significantly from those described, the protection may not apply
AA does not prevent enquiries into other aspects of your Corporation Tax return

Frequently Asked Questions

Is Advance Assurance mandatory?

No. Advance Assurance is entirely voluntary. You can submit an R&D claim without it. However, for first-time claimants, it provides valuable certainty that your activities qualify before you invest time in preparing a full claim.

Does Advance Assurance guarantee my claim will be accepted?

Not exactly. Advance Assurance confirms that your activities qualify as R&D. It does not confirm the amount of your claim, as this depends on the costs you submit. If the activities described in your application match those in your claim, HMRC will not normally enquire into the R&D aspect for the first three accounting periods.

Can I apply for Advance Assurance if I have claimed before?

No. The service is only available to companies that have never made an R&D tax credits claim. If you have claimed in a previous period, you are not eligible for Advance Assurance.

What happens if my application is rejected?

If HMRC decides your activities do not qualify, they will explain why. This does not prevent you from claiming — you can still submit a claim if you believe the activities qualify, but you will not have the protection of Advance Assurance. HMRC’s decision at the AA stage is not legally binding, and you could still succeed at a formal enquiry.

Sources

R&D tax relief: Advance Assurance — GOV.UK
Corporation Tax: Research and Development (R&D) relief — GOV.UK
CIRD80250 – R&D tax relief: Advance Assurance — HMRC