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As of 18 May 2026, HMRC has both the targeted advance assurance service and the full claim advance assurance service.
On paper, it might seem as though such services could be beneficial and there may be accountants who aim to use them to help clients with R&D.
However, R&D tax relief claims are complex and the limitations of the advanced assurance processes cannot be overlooked.
Who are the advanced assurance processes for?
Having devoted time to tackling the levels of fraud in R&D tax relief claims, it seems now that HMRC is looking to reduce the risk of error.
To do this, two advanced assurance processes have been established as a way of alerting innovative businesses to the validity, or lack thereof, of the projects they have conducted.
The two types of assurance service are the targeted advanced assurance service and the full claim advance assurance service.
The targeted advanced assurance service allows a business to find out:
- Whether the project meets the definition of R&D for tax purposes
- Whether overseas expenditure qualifies for relief
- Whether the company can claim R&D relief where work is contracted by one company to another
- Whether the company qualifies for exemption from the pay-as-you-earn and national insurance contributions cap
While any SME can use this service, only two projects can be checked in the same accounting period.
Meanwhile, the full claim advance assurance service is exclusively for businesses with a turnover below £2 million approaching their first R&D tax relief claim.
What are the limitations of the advanced assurance processes?
Both of the services available have significant drawbacks that prevent them from being reliable options for accountants or innovative businesses.
Although it claims to be open to all SMEs, the targeted advanced assurance service’s limit of two projects means that many businesses will find little value in using it.
Even if assurance were given for two projects, trying to extrapolate the information onto other projects could still risk compliance issues.
It also requires a significant amount of information to be given to HMRC, with it then taking 40 calendar days to find out if a project is viable for an R&D tax relief claim.
The full claim advance assurance service also requires a wealth of information to be submitted ahead of time, some of which would be challenging to access fully if the R&D work is in early stages or ongoing.
This may be more challenging to collate given that the businesses in question are unfamiliar with R&D tax reliefs, so may not know what HMRC is looking for.
In both cases, the advanced assurance does not mean the R&D tax relief claim will be successful.
It is possible for the project to change in the time since HMRC gave assurance and businesses may face disappointment if they believe that the claim is pre-approved.
Likewise, not getting advanced assurance does not mean an R&D tax relief claim cannot be submitted, as the information may have been misrepresented or misunderstood.
Given the amount of time and effort that goes into getting a vague indication of whether a project is likely to be valid, innovative businesses and accountants may want to find a better solution.
Are R&D tax consultants better than advanced assurance processes?
Accountants may see the official label of HMRC and believe that advanced assurance processes are the best way to help clients with R&D.
However, an R&D tax consultant can provide an expert level of support with determining the validity of an R&D tax relief claim that is unmatched by the advanced assurance processes.
Rather than submitting a plethora of information and then waiting around, an R&D tax consultant can be contacted swiftly to discuss the full range of projects embarked on by an innovative business.
We believe that the best R&D help for accountants comes from expert support from an R&D tax consultant.
Our team can review as many projects as an innovative business has done, assessing the validity of each and helping to establish any necessary evidence to strengthen an R&D tax relief claim.
We can help businesses approach their first R&D tax relief claim with confidence, explaining the process so that there are no hidden surprises.
Beyond that, we also work with accountants and innovative businesses to improve the way that R&D tax relief claims are approached to enhance confidence and compliance going forward.
HMRC also places a strong emphasis on using a reputable R&D tax consultant to assist with future R&D tax relief claims.
In fact, this is often a condition for suspended penalty conditions in instances where an R&D tax relief claim has been found to contain errors through an HMRC enquiry.
If even HMRC do not funnel businesses towards advanced assurance schemes, then you can be sure that using an R&D tax consultant is the best way to improve the quality of your claims.
For assurances about R&D that considers the full scope of the work undertaken, get in touch with our team today.
Adam Bointon is a Technical Director specialising in R&D Tax Credits for SMEs in manufacturing and software sectors. With over 15 years’ experience, he works closely with businesses to identify qualifying R&D activities and prepare clear, compliant claims. He combines technical expertise with a strong understanding of economics and finance to support successful outcomes. Adam also contributes to industry webinars and CPD sessions, sharing insights on R&D tax relief and HMRC requirements.
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