R&D tax relief: advance clearances consultation
1 April, 2025
HMRC have launched a new consultation on Research and Development tax relief advance clearances.
The consultation looks at whether an advanced clearance system for R&D tax relief could help to:
- provide certainty to business;
- improve customer experience; and
- reduce error and fraud.
It explores the current claims and voluntary advance assurance processes, as well as possible options for both voluntary and mandatory assurances in the future.
The consultation closes on 26 May 2025. If you have any comments you would like to contribute to the ATT response, please send these to [email protected]