The biannual HMRC R&D Communication Forum, the first of 2026 and held on 10 March 2026, provided an important update on the current state of the UK R&D tax relief regime and forthcoming operational developments, notably an Advanced Assurance pilot to help companies assess their eligibility for the R&D Tax relief scheme. Attended by tax advisers and specialist R&D consultancies, the forum continues to serve as a key opportunity for stakeholders to hear directly from HMRC on current activity, policy direction, and practical developments affecting claimants.
In relation to the R&D claims statistics and eligibility, the following is a summary of the main points discussed, together with their likely implications going forward.
Recent changes to the scheme and their impact on R&D claims:
One of the most notable updates concerned the changing profile of R&D tax relief claims. HMRC reported that the total number of claims fell from 61,000 in 2023/24 to 50,000 in 2024/25. Despite this reduction, the total value of expenditure supported by the regime rose from £7.7 billion to £8.2 billion over the same period. This indicates a continuing shift towards fewer, but higher value, claims within the system.
This trend suggests that HMRC’s recent reforms and heightened compliance activity are having a material impact on claimant behaviour. In particular, the most significant fall appears to have been among SME claims, especially those at the lower end of the value range. This is likely to reflect the deterrent effect of increased compliance scrutiny, which may have discouraged some smaller companies, including those with potentially valid claims, from proceeding.
Advanced Assurance Pilot:
In response to continuing concerns around eligibility and claim preparation, HMRC announced that, from early May 2026, it will launch a targeted R&D Advance Assurance Pilot for all small and medium sized enterprises planning to claim R&D relief. The purpose of the pilot is to provide eligible companies with earlier clarity on key technical and legislative aspects of their claim before submission, thereby helping them assess eligibility to claim with greater confidence.
Applicants will be able to seek assurance on one of four issues identified by HMRC as among the most complex or highest risk aspects of the regime. These are:
Whether the project meets the definition of R&D for tax purposes,
Whether overseas expenditure qualifies for relief,
Which party is entitled to claim relief for contracted out expenditure, and
whether the company qualifies for exemption from the PAYE or National Insurance contribution cap.
HMRC confirmed that further detail on the operation of the pilot will be issued in due course.
This development is significant for SMEs seeking greater certainty before incurring the time and cost of full claim preparation. It also reflect HMRC’s intention to reduce error and improve claim quality at an earlier stage in the process.
Taken together, the statistics and the launch of the advance assurance pilot indicate that HMRC is continuing to reshape the R&D relief landscape around greater scrutiny, clearer criteria, and earlier intervention. The fall in lower value SME claims, combined with the rise in total expenditure, points to a regime increasingly focused on higher value submissions and stronger compliance control. For advisers and claimant companies, this reinforces the importance of robust eligibility assessment, careful treatment of expenditure categories, and clear articulation of the technical basis of a claim.
How can TCM Capital help
R&D tax relief remains subject to sustained and increasing scrutiny from HMRC, and that level of compliance focus is unlikely to diminish. While the Advanced Assurance Pilot is undoubtedly a positive development, and may provide helpful early clarity for some businesses, it does not remove the need for careful preparation, robust technical analysis, and a claim that is fully aligned with HMRC’s criteria.
Securing the right support is therefore essential, not only to maximise the value of a legitimate claim, but also to protect cash flow by reducing the risk of enquiry, delay, or rejection. A well-prepared claim should clearly demonstrate how the project satisfies the legislative requirements, present the qualifying activities in a credible and structured manner, and withstand detailed scrutiny if challenged.
Our team helps businesses prepare strong, compliant R&D tax relief claims that are both technically robust and commercially valuable. By translating complex projects into clear and well evidenced submissions, we help clients access the benefit of the incentive with greater confidence, while allowing their teams to remain focused on innovation.
