Research credit, IRC section 41
How the federal research credit is claimed in the United States, how the rules treat the way advisers are paid, and the questions that remain open, with links to the official sources.
Rules as at
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Jurisdictions
Jurisdictions
Factual records of how research and development tax claims and the advisers who prepare them are treated in five countries, with official sources and a review date on every page.
This section records the rules on research and development tax claims, and on the advisers who prepare them, in five countries: the United States, the United Kingdom, Ireland, Canada and Singapore. Each country has an overview and a set of topic pages covering fee rules, professional body rules, adviser registration, preparer identification, claim integrity measures, penalties, reviews and audits, and disputes and appeals. Every page cites the official sources it relies on and shows the date its rules are stated as at. The pages outside the United States describe the rules only: the Research Credit Integrity Alliance makes no recommendations for other countries and takes no position on state programs. To see one topic across all five countries, use the comparison tables. Choose a country below to start.
Country pages
The one-line summaries describe the current rules on adviser fees. Each page gives the detail, the sources and the date the rules apply from.
R&D expenditure credit (merged scheme)
How R&D tax relief advisers in the United Kingdom are paid, what the law, HMRC and the professional bodies say about it, and the questions the official record leaves open.
Rules as at
- IrelandIE
R&D tax credit
How the Irish R&D corporation tax credit is claimed, what the law and Revenue guidance say about the people who prepare claims and how they are paid, and the points the official sources leave open.
Rules as at
- CanadaCA
Scientific Research and Experimental Development (SR&ED)
How the federal SR&ED tax incentives are claimed in Canada, what the Income Tax Act and the CRA require of the people who prepare claims and how they are paid, and the points the official sources leave open.
Rules as at
Enterprise Innovation Scheme (EIS)
How R&D tax deductions and Enterprise Innovation Scheme claims in Singapore are prepared, what the Income Tax Act 1947, IRAS and the professional bodies say about advisers, and the questions the official record leaves open.
Rules as at
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