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Preparer identification by country

Whether a research and development tax claim must name the adviser who prepared it in each of the five countries covered on this site, where that happens, and whether the adviser's fee is reported.

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  1. Notes
  2. Sources

This page compares whether a research and development (R&D) tax claim must identify the person who prepared it, in each of the five countries covered on this site. For each country it sets out who must be named, on which form or record, and whether the claim reports the adviser's fee. Each cell cites the same source as the matching country page. The notes below explain where the table simplifies, and the linked country pages give the full 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 Is the preparer named? Where Fee details reported?
United States Yes, the signing preparer, by PTIN, with the firm's EIN where relevant1Source 1Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraphs (a)(1) to (a)(3). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026). Paid preparer block of Form 1120 or Form 1120-X; Form 6765 has no preparer field2Source 2Internal Revenue Service, Form 1120, US Corporation Income Tax Return (2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120.pdf (accessed 11 October 2026).3Source 3Internal Revenue Service, Form 1120-X, Amended US Corporation Income Tax Return (Rev. December 2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120x.pdf (accessed 11 October 2026).4Source 4Internal 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). No: Form 6765 asks nothing about how the claim was prepared or paid for4Source 4Internal 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).5Source 5Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), read in full. https://www.irs.gov/instructions/i6765 (accessed 11 October 2026).
United Kingdom Yes: all agents involved in the claim, including those who gave advice or analyzed costs6Source 6HM Revenue and Customs, Tell HMRC you want to claim Research and Development (R&D) tax relief (last updated 31 October 2024), update history and sections "Who needs to submit the form", "When to submit the form" and "What information you'll need". https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief (accessed 11 October 2026).7Source 7HM Revenue and Customs, Additional information you must submit before you claim Research and Development tax relief (last updated 26 September 2025), update history and sections "Who can submit" and "Contact details". https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief (accessed 11 October 2026). Claim notification and additional information form8Source 8HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD183000, "R&D Tax Reliefs: reformed reliefs: claims process: pre-notification of claims" (updated 25 August 2026), sections "Statutory framework" and "Information to be provided". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird183000 (accessed 11 October 2026).9Source 9HM 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), sections "Statutory framework", "What information is required" (topic "Contact details") and "Failure to provide complete or proper responses". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird182000 (accessed 11 October 2026). Not listed8Source 8HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD183000, "R&D Tax Reliefs: reformed reliefs: claims process: pre-notification of claims" (updated 25 August 2026), sections "Statutory framework" and "Information to be provided". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird183000 (accessed 11 October 2026).9Source 9HM 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), sections "Statutory framework", "What information is required" (topic "Contact details") and "Failure to provide complete or proper responses". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird182000 (accessed 11 October 2026).
Ireland No field in the statutory claim details or the pre-filing notification10Source 10Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766C, subsections (9) and (17). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026).11Source 11Revenue 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). Revenue records a linked agent through its TAIN and the agent link12Source 12Revenue Commissioners, Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers (last reviewed September 2026), sections 2, 5 and 12. 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). Not in the claim details or the notification10Source 10Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766C, subsections (9) and (17). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026).11Source 11Revenue 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).
Canada Yes: every paid claim preparer, or a certification that none was engaged13Source 13Canada Revenue Agency, Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, T661 E (26), Part 9, Claim preparer information, and Part 10, Certification. https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t661/t661-26e.pdf (accessed 11 October 2026).14Source 14Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsection 37(11). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-37.html (accessed 11 October 2026). Part 9 of Form T66113Source 13Canada Revenue Agency, Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, T661 E (26), Part 9, Claim preparer information, and Part 10, Certification. https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t661/t661-26e.pdf (accessed 11 October 2026). Yes: billing arrangement, billing rate and total fee13Source 13Canada Revenue Agency, Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, T661 E (26), Part 9, Claim preparer information, and Part 10, Certification. https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t661/t661-26e.pdf (accessed 11 October 2026).
Singapore Partly: Form C-S asks for the particulars of the person who reviewed the return15Source 15Inland 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).16Source 16Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), questions 12 to 14. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026). Form C-S reviewer section; the R&D Claim Form names a technical contact only15Source 15Inland 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).17Source 17Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Part 4 "Declaration" and Part 5, items 5L and 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). No15Source 15Inland 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).17Source 17Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Part 4 "Declaration" and Part 5, items 5L and 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).

Notes

United States. The identification and signature rules are framed around the signing preparer; a nonsigning preparer, such as an adviser whose advice leads to a substantial entry, is not separately named.1Source 1Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraphs (a)(1) to (a)(3). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026).18Source 18Treasury Department and Internal Revenue Service, 26 CFR 301.7701-15, Tax return preparer, paragraphs (b)(1) and (b)(2)(i). https://www.ecfr.gov/current/title-26/section-301.7701-15 (accessed 11 October 2026). A preparer who fails to sign or to include the required number faces a penalty of $50 per failure, subject to a calendar year maximum and to inflation adjustment.19Source 19Office of the Law Revision Counsel, 26 U.S.C. 6695, Other assessable penalties with respect to the preparation of tax returns for other persons, subsections (b), (c) and (h), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap68-subchapB-partI-sec6695.htm (accessed 11 October 2026). The information the IRS requires for a research credit refund claim describes the research and expenses and does not name the preparer.20Source 20Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions, introduction and question 21 (page last reviewed or updated 1 October 2026). https://www.irs.gov/businesses/corporations/research-credit-claims-section-41-on-amended-returns-frequently-asked-questions (accessed 11 October 2026).

United Kingdom. The claim notification is required from some companies for accounting periods beginning on or after 1 April 2023, and the additional information form for every claim made on or after 8 August 2023.6Source 6HM Revenue and Customs, Tell HMRC you want to claim Research and Development (R&D) tax relief (last updated 31 October 2024), update history and sections "Who needs to submit the form", "When to submit the form" and "What information you'll need". https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief (accessed 11 October 2026).9Source 9HM 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), sections "Statutory framework", "What information is required" (topic "Contact details") and "Failure to provide complete or proper responses". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird182000 (accessed 11 October 2026). If required information is not provided, the claim is invalid.9Source 9HM 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), sections "Statutory framework", "What information is required" (topic "Contact details") and "Failure to provide complete or proper responses". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird182000 (accessed 11 October 2026).

Ireland. A person who helps prepare a claim without being the linked agent is not required by the sources reviewed to be identified to Revenue.10Source 10Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766C, subsections (9) and (17). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026).11Source 11Revenue 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).12Source 12Revenue Commissioners, Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers (last reviewed September 2026), sections 2, 5 and 12. 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). Whether Form CT1 has any field identifying an agent or preparer is not stated in those sources.

Canada. A false statement or omission in claim preparer information attracts a penalty of $1,000, with joint and several, or solidary, liability.21Source 21Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsections 162(5.1) and (5.3). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026). Since 2014 the CRA has offered an optional measure under which the billing details are filed separately on paper.22Source 22Canada Revenue Agency, SR&ED T661 Claim Form, Revised optional filing measure for Part 9 (May 30, 2014). https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/whats-new-program/t661-claim-form-revised-optional-filing-measure-part-9.html (accessed 11 October 2026). Naming a preparer does not authorize it to deal with the CRA.23Source 23Canada Revenue Agency, The SR&ED Review Process: A Guide for Claimants, section on representatives. https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/technical-review-a-guide-claimants.html (accessed 11 October 2026).

Singapore. The reviewer is the person who reviews the corporate income tax treatment, who may differ from whoever worked out the R&D figures, and IRAS uses the information for profiling.15Source 15Inland 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).16Source 16Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), questions 12 to 14. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026). Agents who file for a company are authorized in Corppass.24Source 24Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), question 3. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026). Whether the EIS cash payout application records who prepared it is not described in the guidance reviewed.

Sources

  1. Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraphs (a)(1) to (a)(3). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026).   Back
  2. Internal Revenue Service, Form 1120, US Corporation Income Tax Return (2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120.pdf (accessed 11 October 2026).  Back
  3. Internal Revenue Service, Form 1120-X, Amended US Corporation Income Tax Return (Rev. December 2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120x.pdf (accessed 11 October 2026).  Back
  4. 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
  5. Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), read in full. https://www.irs.gov/instructions/i6765 (accessed 11 October 2026).  Back
  6. HM Revenue and Customs, Tell HMRC you want to claim Research and Development (R&D) tax relief (last updated 31 October 2024), update history and sections "Who needs to submit the form", "When to submit the form" and "What information you'll need". https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief (accessed 11 October 2026).   Back
  7. HM Revenue and Customs, Additional information you must submit before you claim Research and Development tax relief (last updated 26 September 2025), update history and sections "Who can submit" and "Contact details". https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief (accessed 11 October 2026).  Back
  8. HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD183000, "R&D Tax Reliefs: reformed reliefs: claims process: pre-notification of claims" (updated 25 August 2026), sections "Statutory framework" and "Information to be provided". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird183000 (accessed 11 October 2026).   Back
  9. 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), sections "Statutory framework", "What information is required" (topic "Contact details") and "Failure to provide complete or proper responses". https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird182000 (accessed 11 October 2026).     Back
  10. Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766C, subsections (9) and (17). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026).    Back
  11. 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
  12. 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 2, 5 and 12. 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
  13. Canada Revenue Agency, Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, T661 E (26), Part 9, Claim preparer information, and Part 10, Certification. https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t661/t661-26e.pdf (accessed 11 October 2026).    Back
  14. Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsection 37(11). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-37.html (accessed 11 October 2026).  Back
  15. 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
  16. Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), questions 12 to 14. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026).   Back
  17. Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Part 4 "Declaration" and Part 5, items 5L and 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
  18. Treasury Department and Internal Revenue Service, 26 CFR 301.7701-15, Tax return preparer, paragraphs (b)(1) and (b)(2)(i). https://www.ecfr.gov/current/title-26/section-301.7701-15 (accessed 11 October 2026).  Back
  19. Office of the Law Revision Counsel, 26 U.S.C. 6695, Other assessable penalties with respect to the preparation of tax returns for other persons, subsections (b), (c) and (h), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap68-subchapB-partI-sec6695.htm (accessed 11 October 2026).  Back
  20. Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions, introduction and question 21 (page last reviewed or updated 1 October 2026). https://www.irs.gov/businesses/corporations/research-credit-claims-section-41-on-amended-returns-frequently-asked-questions (accessed 11 October 2026).  Back
  21. Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsections 162(5.1) and (5.3). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026).  Back
  22. Canada Revenue Agency, SR&ED T661 Claim Form, Revised optional filing measure for Part 9 (May 30, 2014). https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/whats-new-program/t661-claim-form-revised-optional-filing-measure-part-9.html (accessed 11 October 2026).  Back
  23. Canada Revenue Agency, The SR&ED Review Process: A Guide for Claimants, section on representatives. https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/technical-review-a-guide-claimants.html (accessed 11 October 2026).  Back
  24. Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), question 3. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026).  Back