HMRC has published a summary of the responses to its consultation earlier this year on improving access to R&D reliefs for small businesses.
One of the main responses to the consultation was that HMRC should focus on improving awareness and understanding of reliefs, rather than modifying policy design. In response, HMRC intends to launch an advance assurance service for the benefit of companies seeking to claim relief for the first time where the turnover of the enterprise is under £2m per year and it has fewer than 50 employees. An assurance will provide three years of relief for R&D claims without the risk of enquiry.
The Consultation Outcome Document can be read here