HMRC introduce Advance Assurance for R&D

HMRC have introduced Advance Assurance for companies that claim Research and Development (R&D) tax relief.

If a company carries out R&D for itself or other companies, it could qualify for Advance Assurance. This means that for the first three accounting periods of claiming for R&D tax relief, HMRC will allow the claim without further enquiries.

Internet link: GOV.UK guidance

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