HMRC clearances

Taxpayers may seek clearance from HMRC.

HMRC guidance: Check if you can apply for advance assurance for your Research and Development (R&D) tax relief claim:

1. •

   under a statutory route, comprising transaction-specific statutory clearance provisions and the separate Advance Tax Certainty Service (ATCS) for qualifying major investment projects, or

2. •

   under the non-statutory clearance service, where there is material uncertainty as to how tax law applies to a particular transaction or event

For an overview of the eligibility, scope, process and binding effect of the ATCS, see Practice Note: Statutory clearances.

HMRC also offers two R&D advance assurance routes: the legacy full claim advance assurance service for eligible small and medium-sized enterprises (SMEs) that are first-time claimants and a targeted pilot available via an online application form to a wider group of eligible SMEs covering specified complex or high-risk areas of a claim. For further information,...