HMRC has set up a 'Voluntary advance assurance'; pilot to help small companies - including start-ups - to make their first Research and Development (R&D) claim.
Companies that take part in the pilot will have the support of a designated R&D specialist who will provide one-to-one support and advice on making a claim. The company and HMRC will agree a basis for the first R&D claim, and claims for the two subsequent Corporation Tax accounting periods.
Providing you use the agreed basis, these claims will normally be accepted as accurate without query from HMRC - unless a significant issue arises. You can find out more from your specialist R&D Unit.
Additionally, during the agreed period, you will have a designated contact who will be available to you to discuss any aspect of your R&D Relief claims.