# Advance assurance pilot confirmed

Source: https://www.darnells.co.uk/industry-news/advance-assurance-pilot-confirmed/

**There have been a number of changes to how research and development tax credits are claimed in recent years. HMRC has now confirmed that a pilot of a new clearance procedure will begin later this year. What do we know so far?**

Research and development (R&D) tax credits provide corporation tax relief for companies that incur expenditure undertaking qualifying activities. A number of new requirements have been introduced in recent years, including the need to notify HMRC of the intention to make a claim prior to making it. Following a consultation, HMRC has now confirmed that a new targeted advance assurance service will be piloted. Previously, a very restricted service, aimed at the smallest companies, has been available.

The service will aim to help provide confidence that a project will qualify for relief before a claim is made. The service will cover the following aspects:

- whether the project meets the definition of R&D for tax purposes
- whether overseas expenditure qualifies for relief
- which party can claim relief for contracted-out expenditure; and
- whether the company qualifies for exemption from the pay as you earn (PAYE) or National Insurance contribution cap.


There is no confirmed start date yet; [the announcement in Agent Update 138](https://mandrillapp.com/track/click/86959/www.gov.uk?p=eyJzIjoiMFVxTFhrbEZUTVdlREZGTUFkTHl3RFBiOTRZIiwidiI6MiwicCI6IntcInVcIjo4Njk1OSxcInZcIjoyLFwidXJsXCI6XCJodHRwczpcXFwvXFxcL3d3dy5nb3YudWtcXFwvZ292ZXJubWVudFxcXC9wdWJsaWNhdGlvbnNcXFwvYWdlbnQtdXBkYXRlLWlzc3VlLTEzOFxcXC9pc3N1ZS0xMzgtb2YtYWdlbnQtdXBkYXRlI1JEdGF4XCIsXCJpZFwiOlwiNjEyYmEzYzcyZDU0NGU1ZjlmNGMwMzlkOTBkNzgwZWZcIixcInVybF9pZHNcIjpbXCIwNWIzNzZhZGFiMzU4M2EwMDVjZWZjMGNhYzk3ZGFmNTc1YmFiMjUwXCJdLFwibXNnX3RzXCI6MTc2ODI0MTkyOX0ifQ) simply says it will be in Spring 2026.