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The Research Excellence Framework (REF) is an evaluation system for assessing the quality of research in UK higher education institutions (HEIs). Despite its importance in shaping research cultures, there is little systematic evidence about perceptions and attitudes towards the REF across the sector, and which aspects are viewed favourably or unfavourably. Research England, on behalf of the four UK higher education funding bodies, commissioned RAND Europe, together with the University of Cardiff and the University of Sheffield, to conduct a real-time evaluation of attitudes and perspectives of the sector towards REF 2021. The specific objectives of this study are to: (1) assess attitudes, perspectives and behaviours towards REF 2021 across the sector; (2) explore how REF policies and changes are embedded in the way submissions are prepared and delivered; and (3) expand and build on the findings of a pilot study conducted in 2018. By conducting the review in real time, alongside preparations for the exercise, the study aims to help accelerate the process of learning and revision post-REF 2021 and provide more clarity and perspective on the future of the REF to institutions at an early stage for the next round of assessment. The study also aims to provide an early contribution to the evidence base in anticipation of a potential reform of the REF that was requested by the UK government.