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Contingent fee rules by country

How the five countries covered on this site treat contingent (success) fees for preparing research and development tax claims, whether the claim reports how the adviser is paid, and the main related rules on fees and payments.

  • Rules as at
On this page
  1. Notes
  2. Sources

This page compares, for each of the five countries covered on this site, whether a specific rule addresses contingent (success) fees for preparing research and development (R&D) tax claims, whether the claim tells the tax authority how the adviser is paid, and the main related rule on fees or on who receives the money. Each cell summarizes the matching country page and cites the same official source. A table of this kind simplifies, so the notes below and the linked country pages give the detail. The page describes the rules only and makes no recommendation.

This table simplifies each country's rules for comparison. See the country pages for detail and sources. Last reviewed pending.

Country Rule aimed at contingent fees Fee basis reported with the claim Related rule on fees or payments
United States Circular 230 generally prohibits practitioners from charging contingent fees, with exceptions for examinations and court proceedings1Source 1Treasury Department, Circular No. 230, 31 CFR 10.27, Fees, paragraphs (a) to (d), with source note T.D. 9359 (eCFR text up to date as of 8 October 2026). https://www.ecfr.gov/current/title-31/subtitle-A/part-10/subpart-B/section-10.27 (accessed 11 October 2026). No: Form 6765 asks nothing about how the claim was prepared or paid for2Source 2Internal Revenue Service, Form 6765, Credit for Increasing Research Activities (Rev. December 2024), pages 1 to 4. https://www.irs.gov/pub/irs-pdf/f6765.pdf (accessed 11 October 2026).3Source 3Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), read in full. https://www.irs.gov/instructions/i6765 (accessed 11 October 2026). A 2024 proposal would treat contingent fees for preparing returns and refund claims before an examination as disreputable conduct4Source 4Treasury Department and Internal Revenue Service, Regulations Governing Practice Before the Internal Revenue Service, notice of proposed rulemaking, 89 FR 104915 (26 December 2024), Dates, Background parts A and B, Explanation of Provisions part B and proposed section 10.51. https://www.federalregister.gov/documents/2024/12/26/2024-29371/regulations-governing-practice-before-the-internal-revenue-service (accessed 11 October 2026).
United Kingdom No statutory cap or ban identified; the nomination restriction does not regulate the fee5Source 5HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD81805, "R&D tax relief: conditions to be satisfied: restriction of nominations and assignments" (updated 25 August 2026), sections "Explanation of terms", "Restriction of nominations (CTA09/S1142D)", "When is a claim made?", "Restriction of assignments (CTA09/S1142C)", "Legacy assignments" and "Scope of measures". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81805 (accessed 11 October 2026). No: the additional information form asks for agent contact details, not the fee6Source 6HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD182000, "R&D Tax Reliefs: reformed reliefs: claims process: additional information form" (updated 25 August 2026), table "What information is required", topic "Contact details". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird182000 (accessed 11 October 2026). R&D tax credit generally paid only to the claimant company for claims made on or after 1 April 20245Source 5HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD81805, "R&D tax relief: conditions to be satisfied: restriction of nominations and assignments" (updated 25 August 2026), sections "Explanation of terms", "Restriction of nominations (CTA09/S1142D)", "When is a claim made?", "Restriction of assignments (CTA09/S1142C)", "Legacy assignments" and "Scope of measures". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81805 (accessed 11 October 2026).
Ireland None found in section 766C or Revenue's R&D guidance7Source 7Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766C, subsections (6), (7), (9), (10) and (17). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026).8Source 8Revenue Commissioners, Tax and Duty Manual Part 29-02-03, Research and Development (R&D) Corporation Tax Credit (last updated April 2026), whole document, including section 4.1. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-29/29-02-03.pdf (accessed 11 October 2026). Not in the claim details or the pre-filing notification7Source 7Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766C, subsections (6), (7), (9), (10) and (17). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026).9Source 9Revenue Commissioners, Research and Development Corporation Tax Credit: Pre-filing Notification Form in respect of a claim to be made under section 766C TCA 1997, form and notes. https://www.revenue.ie/en/companies-and-charities/documents/rd-form-766c.pdf (accessed 11 October 2026). Agents may not directly receive clients' business tax refunds10Source 10Revenue Commissioners, Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers (last reviewed September 2026), sections 3, 7, 13 and 14. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-37/37-00-04b.pdf (accessed 11 October 2026).
Canada No cap or ban identified in the Income Tax Act11Source 11Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), section 37, subsections 37(1), (11), (11.1) and (12). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-37.html (accessed 11 October 2026).12Source 12Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsections 162(5.1), (5.2) and (5.3). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026). Yes: claim preparer information, including the fee arrangement, must be in the SR&ED form11Source 11Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), section 37, subsections 37(1), (11), (11.1) and (12). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-37.html (accessed 11 October 2026).12Source 12Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsections 162(5.1), (5.2) and (5.3). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026). Penalty of $1,000 for a false statement or omission in claim preparer information12Source 12Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsections 162(5.1), (5.2) and (5.3). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026).
Singapore No cap or ban identified; a promoter offence applied to the former PIC scheme only13Source 13Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 37L(1) and (2). https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr37L- (accessed 11 October 2026).14Source 14Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), table of contents, Part 9. https://sso.agc.gov.sg/Act/ITA1947 (accessed 11 October 2026). No: the R&D Claim Form and the Form C-S reviewer details do not ask for it15Source 15Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Parts 3 to 6, including Part 4 "Declaration" and item 5O. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/rnd-claim-form-(ya-2019-n-after).pdf?sfvrsn=72929970_40 (accessed 11 October 2026).16Source 16Inland Revenue Authority of Singapore, Explanatory Notes to Form C-S for Year of Assessment (YA) 2026, section "Particulars of Person who Reviewed the Return". https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/explanatory-notes-to-ya-2026-form-c-s.pdf?sfvrsn=1d2386c1_20 (accessed 11 October 2026). EIS cash payout paid to the business's own GIRO bank account or by PayNow17Source 17Inland Revenue Authority of Singapore, Enterprise Innovation Scheme (EIS) (last updated 23 September 2026), section "When will I receive the EIS Cash Payout". https://www.iras.gov.sg/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis) (accessed 11 October 2026).

Notes

United States. Section 10.27 applies to practitioners under Circular 230.1Source 1Treasury Department, Circular No. 230, 31 CFR 10.27, Fees, paragraphs (a) to (d), with source note T.D. 9359 (eCFR text up to date as of 8 October 2026). https://www.ecfr.gov/current/title-31/subtitle-A/part-10/subpart-B/section-10.27 (accessed 11 October 2026). In Ridgely v. Lew (2014) the court concluded that the IRS lacks statutory authority to regulate the preparation and filing of refund claims filed after the original return but before an audit, and granted a permanent injunction against enforcement of the regulation for those claims.18Source 18US District Court for the District of Columbia, Ridgely v. Lew, Civil Action No. 1:12-cv-00565 (CRC), Memorandum Opinion, 16 July 2014, pages 1, 12 to 13 and 14 to 15. https://www.govinfo.gov/content/pkg/USCOURTS-dcd-1_12-cv-00565/pdf/USCOURTS-dcd-1_12-cv-00565-1.pdf (accessed 11 October 2026). As at 11 October 2026 the eCFR still showed section 10.27 in its 2007 form.1Source 1Treasury Department, Circular No. 230, 31 CFR 10.27, Fees, paragraphs (a) to (d), with source note T.D. 9359 (eCFR text up to date as of 8 October 2026). https://www.ecfr.gov/current/title-31/subtitle-A/part-10/subpart-B/section-10.27 (accessed 11 October 2026).

United Kingdom. No provision of UK tax legislation that caps, prohibits or requires disclosure to HMRC of contingent fees for R&D claims was identified for the country page. The nomination restriction has exceptions for connected parties and exceptional circumstances.5Source 5HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD81805, "R&D tax relief: conditions to be satisfied: restriction of nominations and assignments" (updated 25 August 2026), sections "Explanation of terms", "Restriction of nominations (CTA09/S1142D)", "When is a claim made?", "Restriction of assignments (CTA09/S1142C)", "Legacy assignments" and "Scope of measures". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81805 (accessed 11 October 2026). HMRC's non-statutory standard for agents says that agents should make clear in their terms of engagement how they are to be paid.19Source 19HM Revenue and Customs, The HMRC standard for agents (updated 9 February 2026), sections 1, 4.3.3. https://www.gov.uk/government/publications/hmrc-the-standard-for-agents/the-hmrc-standard-for-agents (accessed 11 October 2026).

Ireland. The country page found no rule on the fee basis in the sources it reviewed. Penalties under sections 1055 and 1078 of the Taxes Consolidation Act 1997 reach anyone who assists an incorrect return, whatever the fee basis.20Source 20Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 47, sections 1055, 1077F(16), 1078(2) and 1079. https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part47.pdf (accessed 11 October 2026).

Canada. Canada regulates the fee arrangement through disclosure and a penalty rather than a cap or ban. The claim preparer has a due diligence defense.12Source 12Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsections 162(5.1), (5.2) and (5.3). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026). The rules apply to claims filed on or after January 1, 2014.21Source 21Canada Revenue Agency, Budget 2013, Scientific Research and Experimental Development (SR&ED) Tax Incentive Program, section on claim preparer information and penalty. https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2013/budget-2013-scientific-research-experimental-development-tax-incentive-program.html (accessed 11 October 2026).

Singapore. No provision that caps, prohibits or requires disclosure of contingent fees for R&D or EIS claims was identified for the country page. Section 37S offences reach a person who gives false information with intent to assist another person to obtain a cash payout that is not due.22Source 22Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 37S(3), (4), (6) and (7). https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr37S- (accessed 11 October 2026). The sources reviewed do not address whether a payout can be assigned or paid to a third party.

Sources

  1. Treasury Department, Circular No. 230, 31 CFR 10.27, Fees, paragraphs (a) to (d), with source note T.D. 9359 (eCFR text up to date as of 8 October 2026). https://www.ecfr.gov/current/title-31/subtitle-A/part-10/subpart-B/section-10.27 (accessed 11 October 2026).    Back
  2. Internal Revenue Service, Form 6765, Credit for Increasing Research Activities (Rev. December 2024), pages 1 to 4. https://www.irs.gov/pub/irs-pdf/f6765.pdf (accessed 11 October 2026).  Back
  3. Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), read in full. https://www.irs.gov/instructions/i6765 (accessed 11 October 2026).  Back
  4. Treasury Department and Internal Revenue Service, Regulations Governing Practice Before the Internal Revenue Service, notice of proposed rulemaking, 89 FR 104915 (26 December 2024), Dates, Background parts A and B, Explanation of Provisions part B and proposed section 10.51. https://www.federalregister.gov/documents/2024/12/26/2024-29371/regulations-governing-practice-before-the-internal-revenue-service (accessed 11 October 2026).  Back
  5. HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD81805, "R&D tax relief: conditions to be satisfied: restriction of nominations and assignments" (updated 25 August 2026), sections "Explanation of terms", "Restriction of nominations (CTA09/S1142D)", "When is a claim made?", "Restriction of assignments (CTA09/S1142C)", "Legacy assignments" and "Scope of measures". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81805 (accessed 11 October 2026).    Back
  6. HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD182000, "R&D Tax Reliefs: reformed reliefs: claims process: additional information form" (updated 25 August 2026), table "What information is required", topic "Contact details". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird182000 (accessed 11 October 2026).  Back
  7. Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766C, subsections (6), (7), (9), (10) and (17). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026).   Back
  8. Revenue Commissioners, Tax and Duty Manual Part 29-02-03, Research and Development (R&D) Corporation Tax Credit (last updated April 2026), whole document, including section 4.1. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-29/29-02-03.pdf (accessed 11 October 2026).  Back
  9. Revenue Commissioners, Research and Development Corporation Tax Credit: Pre-filing Notification Form in respect of a claim to be made under section 766C TCA 1997, form and notes. https://www.revenue.ie/en/companies-and-charities/documents/rd-form-766c.pdf (accessed 11 October 2026).  Back
  10. Revenue Commissioners, Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers (last reviewed September 2026), sections 3, 7, 13 and 14. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-37/37-00-04b.pdf (accessed 11 October 2026).  Back
  11. Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), section 37, subsections 37(1), (11), (11.1) and (12). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-37.html (accessed 11 October 2026).   Back
  12. Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsections 162(5.1), (5.2) and (5.3). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026).     Back
  13. Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 37L(1) and (2). https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr37L- (accessed 11 October 2026).  Back
  14. Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), table of contents, Part 9. https://sso.agc.gov.sg/Act/ITA1947 (accessed 11 October 2026).  Back
  15. Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Parts 3 to 6, including Part 4 "Declaration" and item 5O. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/rnd-claim-form-(ya-2019-n-after).pdf?sfvrsn=72929970_40 (accessed 11 October 2026).  Back
  16. Inland Revenue Authority of Singapore, Explanatory Notes to Form C-S for Year of Assessment (YA) 2026, section "Particulars of Person who Reviewed the Return". https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/explanatory-notes-to-ya-2026-form-c-s.pdf?sfvrsn=1d2386c1_20 (accessed 11 October 2026).  Back
  17. Inland Revenue Authority of Singapore, Enterprise Innovation Scheme (EIS) (last updated 23 September 2026), section "When will I receive the EIS Cash Payout". https://www.iras.gov.sg/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis) (accessed 11 October 2026).  Back
  18. US District Court for the District of Columbia, Ridgely v. Lew, Civil Action No. 1:12-cv-00565 (CRC), Memorandum Opinion, 16 July 2014, pages 1, 12 to 13 and 14 to 15. https://www.govinfo.gov/content/pkg/USCOURTS-dcd-1_12-cv-00565/pdf/USCOURTS-dcd-1_12-cv-00565-1.pdf (accessed 11 October 2026).  Back
  19. HM Revenue and Customs, The HMRC standard for agents (updated 9 February 2026), sections 1, 4.3.3. https://www.gov.uk/government/publications/hmrc-the-standard-for-agents/the-hmrc-standard-for-agents (accessed 11 October 2026).  Back
  20. Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 47, sections 1055, 1077F(16), 1078(2) and 1079. https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part47.pdf (accessed 11 October 2026).  Back
  21. Canada Revenue Agency, Budget 2013, Scientific Research and Experimental Development (SR&ED) Tax Incentive Program, section on claim preparer information and penalty. https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2013/budget-2013-scientific-research-experimental-development-tax-incentive-program.html (accessed 11 October 2026).  Back
  22. Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 37S(3), (4), (6) and (7). https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr37S- (accessed 11 October 2026).  Back