From the current CRAN policy in October 2015: βPlease ensure that the R-CMD -as-cran check has been run on the tarball to load before sending. This should be done with the current version of R-devel (or if this is not possible and explained in the view, the current R-corrected or current release of R.)
This, I believe, is a change in the policy described in the original accepted answer.
docker / rocker is a way to achieve this quite easily without dropping your development environment.
I think itβs right to build with the latest version, but test with R-devel and the latest version.
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