# Research Credit Integrity Alliance

> Research and policy on how R&D tax credit advisers are paid, covering the United States, the United Kingdom, Ireland, Canada and Singapore. ResearchCreditIntegrity.org is operated by SR Tax Services LLC under the Swanson Reed brand. Swanson Reed is an R&D tax advisory firm with a commercial interest in how R&D tax advisers are paid. See our conflicts of interest statement.

Key facts:

- Operator: SR Tax Services LLC, which operates and funds this site and provides R&D tax advisory services under the Swanson Reed brand. Its commercial interest in how advisers are paid is set out at https://researchcreditintegrity.org/about-us/conflicts-of-interest
- Position (presented under the Swanson Reed name): Congress should prohibit contingent (success) fees in federal R&D tax credit engagements under Section 41 of the Internal Revenue Code. Position statements are labelled "Our position"; factual statements carry numbered citations to primary sources.
- Scope: recommendations concern US federal policy only. Pages on other countries and on US state programs describe the rules factually and make no recommendations.
- Not advice: the content is general information and opinion, not tax, legal or financial advice (https://researchcreditintegrity.org/disclaimer).
- Corrections and right of reply: https://researchcreditintegrity.org/about-us/corrections
- Contact: hello@researchcreditintegrity.org, +1 817-730-9726. Postal address: Research Credit Integrity Alliance, c/o SR Tax Services LLC (Swanson Reed), 1120 South Freeway, Suite 123, Fort Worth, TX 76104, United States

Country, comparison and tracker pages are factual: each fact links to an official source (statute, regulation, tax authority guidance or a professional body rule) and the page shows the date its rules are stated as at. White papers and briefs carry numbered references. Pages are grouped below by section, with the number of pages in each.

## Core (5 pages)

- [Home](https://researchcreditintegrity.org): The Research Credit Integrity Alliance is an advocacy initiative of Swanson Reed asking Congress to prohibit contingent fees in federal R&D tax credit engagements under Section 41. Swanson Reed runs and pays for it, and its commercial interest is disclosed on every page.
- [Start here](https://researchcreditintegrity.org/start-here): Three ways into the site, depending on why you are here.
- [Contact](https://researchcreditintegrity.org/contact): Get in touch with the Research Credit Integrity Alliance about the site, our research or our position.
- [FAQs](https://researchcreditintegrity.org/faqs): Short answers to common questions about contingent fees in R&D tax credit work, who publishes this site, our proposals and how our research is checked.
- [Sitemap](https://researchcreditintegrity.org/sitemap): Every page on this site, listed by section, with the date each was last updated. Search engines read the same list as XML.

## Issues (11 pages)

- [Issues](https://researchcreditintegrity.org/issues): Ten plain-language explainers on how success fees work in R&D tax credit claims, who carries the risk when a claim fails, and what could change.
- [How success fees work](https://researchcreditintegrity.org/issues/how-success-fees-work): A plain-language guide to how contingent fee arrangements are built in R&D tax credit work, and to the federal rule in Circular 230 that restricts them, including what that rule does not reach.
- [The incentive problem](https://researchcreditintegrity.org/issues/the-incentive-problem): Why a fee that rises with the size of a research credit can pull against the accuracy of the claim, explained through the judgment calls that Section 41 requires.
- [Who bears the risk of an overclaim](https://researchcreditintegrity.org/issues/who-bears-the-risk-of-an-overclaim): When a research credit is reduced or disallowed, the business repays the tax with interest and may face a penalty. This guide explains the federal rules on each, how the preparer penalty differs, and what decides whether the adviser's fee is affected.
- [Amended and refund claims](https://researchcreditintegrity.org/issues/amended-and-refund-claims): Research credit refund claims are where contingent fees and IRS scrutiny meet. This guide explains the IRS information requirements for these claims, the Circular 230 rule on contingent fees for refund claims, and the 2014 court decision that limited it.
- [Information gaps for businesses](https://researchcreditintegrity.org/issues/information-gaps-for-businesses): What a company usually cannot see when it signs an R&D tax credit engagement, and the practical questions it can ask about the fee, the review of the claim and the records behind it.
- [Professional standards and their limits](https://researchcreditintegrity.org/issues/professional-standards-and-their-limits): Treasury's Circular 230 and the AICPA Code of Professional Conduct both restrict contingent fees for tax return work. This article explains what each set of rules covers, who it reaches, and where its reach stops.
- [Unregulated claim preparers](https://researchcreditintegrity.org/issues/unregulated-claim-preparers): In most of the countries we cover, a person can prepare a research and development tax claim for a fee without holding a professional license. This article sets out, country by country and from official sources, who may do so and what registration or identification each tax authority requires.
- [What tax authorities changed](https://researchcreditintegrity.org/issues/what-tax-authorities-changed): Over the last decade tax authorities in several countries have asked for more information with research and development claims, and in some cases for details of who prepared them. This article sets out those measures and their dates as each authority states them.
- [What good practice looks like](https://researchcreditintegrity.org/issues/what-good-practice-looks-like): Good practice in research credit work is easier to describe than to see. This article sets out four features of a well run engagement, fixed or capped fees, clear fee disclosure, named reviewers and contemporaneous records, and the official rules and guidance each one connects to.
- [The case for reform](https://researchcreditintegrity.org/issues/the-case-for-reform): The argument for a federal prohibition on contingent fees in research credit engagements, set out in one place. The facts are cited; the argument is Swanson Reed's position and is labeled as such.

## Research (79 pages)

- [Research](https://researchcreditintegrity.org/research): White papers, policy briefs and reference material on how advisers are paid for R&D tax credit claims, with every factual statement cited to a primary source.
- [Methodology](https://researchcreditintegrity.org/research/methodology): How our research is done, which sources we rely on, how each claim is checked before publication, and how we correct mistakes.
- [Bibliography](https://researchcreditintegrity.org/research/bibliography): Every source cited across the site, grouped by country and type of source.
- [Citing our work](https://researchcreditintegrity.org/research/citing-our-work): How to cite our white papers and policy briefs, and how to quote and link to the site.
- [Contingent fees in R&D tax credit claims](https://researchcreditintegrity.org/research/white-papers/contingent-fees-in-rd-tax-credit-claims): IRS examiner guidance has described research credit refund claims as usually based on a study by an outside consultant, and some advisers are paid a share of the credit they calculate. This paper explains how such fees work, what the official record says about them, the incentives they create, and the case made for them.
- [The rules on contingent fees in US tax practice](https://researchcreditintegrity.org/research/white-papers/the-rules-on-contingent-fees-in-us-tax-practice): Two sets of rules restrict contingent fees for federal tax work: Treasury's Circular 230 and the AICPA Code of Professional Conduct. This paper sets out what each says, what the courts decided in Loving v. IRS and Ridgely v. Lew, what Treasury proposed in 2024, and the gaps that remain for research credit claims.
- [Refund claims and the research credit](https://researchcreditintegrity.org/research/white-papers/refund-claims-and-the-research-credit): Since January 2022 the IRS has required specific information with every refund claim that includes the federal research credit, and it narrowed those requirements in June 2024. This paper sets out what changed, the reasons the IRS gave, how claims are now screened, and how the rules on contingent fees apply to refund claims.
- [Form 6765 Section G and claim transparency](https://researchcreditintegrity.org/research/white-papers/form-6765-section-g-and-claim-transparency): The IRS has redesigned Form 6765 so that most research credit claimants report their qualified research expenses business component by business component. This paper explains what the new Section G asks, why the IRS says it made the change, what the new information reveals about a claim, and what it still does not show.
- [Preparer regulation after Loving v. IRS](https://researchcreditintegrity.org/research/white-papers/preparer-regulation-after-loving-v-irs): In 2014 a federal appeals court held that the IRS cannot require paid tax return preparers to pass a test, take continuing education or register. This paper sets out who may prepare a federal research credit claim since that decision, which rules reach them, and what the claim tells the IRS about the person who prepared it.
- [Adviser fee rules in seven countries](https://researchcreditintegrity.org/research/white-papers/adviser-fee-rules-in-seven-countries): How the United States, the United Kingdom, Ireland, Canada and Singapore, and their main professional bodies, treat contingent fees for preparing research and development tax claims. A factual comparison drawn from statute, official guidance and published professional codes.
- [The UK experience with R&D claim quality](https://researchcreditintegrity.org/research/white-papers/the-uk-experience-with-rd-claim-quality): Between 2021 and 2026 the United Kingdom changed how research and development tax relief is claimed, checked and paid, after HMRC measured high levels of error and fraud. This paper sets out what changed, including the merged scheme, the additional information form and claim notification, and what HMRC and the National Audit Office have reported since.
- [Canada SR&ED and contingency fees](https://researchcreditintegrity.org/research/white-papers/canada-sred-and-contingency-fees): Canada studied contingency fees for SR&ED claims in 2012 and responded in 2013 with a disclosure rule rather than a cap or ban. This paper sets out how the fees operate, what the claim preparer rules require, and who bears the consequences when a claim is reduced.
- [Ireland and Singapore claim controls](https://researchcreditintegrity.org/research/white-papers/ireland-and-singapore-claim-controls): Ireland and Singapore both let companies self-assess their R&D tax claims, but they use different controls around the claim. This paper sets out Ireland's pre-filing notification and expert consultation, Singapore's R&D Claim Form, Technical Advisory Panel and assurance framework, and what each asks of the people who prepare claims.
- [Who pays for an overclaim](https://researchcreditintegrity.org/research/white-papers/who-pays-for-an-overclaim): When a research credit claim is reduced, the law decides who repays the credit, who pays interest and who can be penalized. This paper sets out how those costs fall on the claimant and on the preparer under federal law, compares the position in the United Kingdom, Canada and Ireland, and explains why the allocation matters for how advisers are paid.
- [Fee disclosure models](https://researchcreditintegrity.org/research/white-papers/fee-disclosure-models): Tax systems and other regulated professions use several designs to disclose how advisers are paid: to the authority on the claim, to the client before engagement, and to the public. This paper compares those designs, sets out what each can and cannot do, and notes where regulators have paired disclosure with limits on contingent pay.
- [Accountability of claim preparers](https://researchcreditintegrity.org/research/white-papers/accountability-of-claim-preparers): How five countries identify the advisers who prepare research and development tax claims, which penalties can reach those advisers, and where responsibility for an incorrect claim finally rests. The paper describes the rules factually and makes no recommendation.
- [The economics of claim preparation](https://researchcreditintegrity.org/research/white-papers/the-economics-of-claim-preparation): An analysis of how the way an adviser is paid can shape the work done on a federal research credit claim and the claim that is filed. It uses only the law, official statements and official data, and says plainly where the data does not exist.
- [Policy options for Congress](https://researchcreditintegrity.org/research/white-papers/policy-options-for-congress): The legislative and regulatory options available to Congress on how federal research credit claims are prepared and paid for, from leaving the matter to Treasury to a statutory prohibition, with the trade-offs of each.
- [International lessons for US policy](https://researchcreditintegrity.org/research/white-papers/international-lessons-for-us-policy): What the measures taken in the United Kingdom, Ireland, Canada and Singapore suggest for federal policy on how research credit claims are prepared and paid for. Other countries are described factually; the only recommendations are for the United States.
- [Refundable credits and cash payouts](https://researchcreditintegrity.org/research/white-papers/refundable-credits-and-cash-payouts): Where a research credit is paid in cash to a start-up or a loss-making company, a fee calculated on the credit is paid from money the company has already received. This paper examines whether the official record in the United States and other countries shows success-fee risk concentrating where credits are paid in cash, and why.
- [Engagement contract terms](https://researchcreditintegrity.org/research/white-papers/engagement-contract-terms): The engagement letter sets the terms on which a research credit claim is prepared and paid for. This paper examines four of those terms: multi-year commitments, automatic renewal, fees charged on the gross claim, and what happens to the fee when a claim is examined.
- [Referral commissions and sales practices](https://researchcreditintegrity.org/research/white-papers/referral-commissions-and-sales-practices): Research credit claims often begin with an introduction or a sales call rather than a request from the business. This paper sets out what professional rules and tax authorities say about referral fees paid to accountants, unsolicited approaches and sales incentives, and how those practices interact with fees calculated as a share of the credit.
- [The cost to genuine claimants](https://researchcreditintegrity.org/research/white-papers/the-cost-to-genuine-claimants): When a tax authority finds that many research and development claims are wrong, it responds with measures that apply to every claimant: more information, more checks, slower payments and, sometimes, less generous rates. This paper sets out what the official record shows about those costs, in the United Kingdom, the United States and elsewhere.
- [Fee caps and bans in other claims markets](https://researchcreditintegrity.org/research/white-papers/fee-caps-and-bans-in-other-claims-markets): Lawmakers and regulators have limited percentage fees in several markets where advisers help people claim money from a public scheme. This paper describes the fee limits on UK claims management firms, the 2025 federal rules for employee retention credit advisers and Canada's cap on disability tax credit fees, and what they show for the federal research credit.
- [Alternative fee models](https://researchcreditintegrity.org/research/white-papers/alternative-fee-models): Fixed, hourly, capped and hybrid fees for federal research credit work, how each fits the federal definition of a contingent fee, and what a practice has to change to move away from success fees.
- [The case for success fees, examined](https://researchcreditintegrity.org/research/white-papers/the-case-for-success-fees-examined): Success fees for federal research credit claims are defended on grounds of access, cash flow, risk sharing, alignment and choice. This paper sets out each argument in its strongest form, with the official record that supports it, and then answers it.
- [Software and AI-generated claims](https://researchcreditintegrity.org/research/white-papers/software-and-ai-generated-claims): Some federal research credit claims are now prepared with software that calculates the credit or drafts the technical narrative, and such software can be priced at a fixed fee or as a share of the credit. This paper sets out what the law requires of a claim, how the existing rules on preparers and practitioners apply to automated tools, and where the gaps are.
- [When the adviser disappears](https://researchcreditintegrity.org/research/white-papers/when-the-adviser-disappears): A research credit claim can be examined years after it is filed, by which time the adviser who prepared it may have closed. This paper sets out who bears the liability, what happens to the records, and what a business can recover through fee refunds, professional indemnity insurance or a claim against a dissolved firm.
- [What the data shows and what it does not](https://researchcreditintegrity.org/research/white-papers/what-the-data-shows): Tax authorities in the five countries covered by this site publish very different information about research and development claims. This paper reports what each publishes on error rates, reviews and adjustments, and says plainly where the data does not exist.
- [Auditor independence and contingent fees](https://researchcreditintegrity.org/research/white-papers/auditor-independence-and-contingent-fees): An accounting firm may not charge its audit client a contingent fee for any service, including tax work. A firm that prepares a research credit claim without auditing the business, and without being bound by a professional code, faces no such rule. This paper explains the rules, the reasons given for them, and why the line falls where it does.
- [Amended returns after the 2025 research expensing changes](https://researchcreditintegrity.org/research/white-papers/amended-returns-after-the-2025-research-expensing-changes): In July 2025 Congress restored the immediate deduction for domestic research costs and gave some businesses a limited window to apply it to earlier years by amended return. This paper explains how the change works, where it meets the research credit and refund claim rules, and the part contingent fees may play.
- [The payroll tax offset and start-ups](https://researchcreditintegrity.org/research/white-papers/the-payroll-tax-offset-and-start-ups): Since 2016 a qualified small business can use part of its federal research credit against its payroll taxes, which turns the credit into cash for start-ups with no income tax to pay. This paper sets out how the offset works, what the official record shows about its use and its errors, and why the way a claim is paid for matters more for these companies than for most.
- [State research credits and state fee rules](https://researchcreditintegrity.org/research/white-papers/state-research-credits-and-state-fee-rules): Several states offer their own research credits, and some build them on the federal Section 41 rules and federal Form 6765. This paper describes the credits in four states, what selected state boards of accountancy say about contingent fees, and whom those board rules reach. It describes the rules only and makes no recommendation for any state.
- [Promoter penalties and injunctions](https://researchcreditintegrity.org/research/white-papers/promoter-penalties-and-injunctions): Federal law gives the IRS and the courts several tools against people who prepare or promote improper tax claims: civil penalties, injunctions and professional sanctions. This paper sets out what each tool requires, how each applies to research credit claims, and what the public record shows about their use.
- [HMRC error and fraud estimates](https://researchcreditintegrity.org/research/white-papers/hmrc-error-and-fraud-estimates): Since 2019 to 2020 HMRC has estimated how much of the money paid out through the UK research and development reliefs was claimed in error or by fraud. This paper sets out how those estimates are made, how they have been revised, what the random enquiry programmes found, and the policy response that followed.
- [What UK tribunal decisions show](https://researchcreditintegrity.org/research/white-papers/what-uk-tribunal-decisions-show): Most disputes over UK research and development relief are settled with HMRC, but some reach the First-tier Tribunal. This paper reviews published decisions from 2024 to 2026 and sets out what they show about the evidence a claim needs, the documents prepared for it, and who bears the consequences when it fails.
- [Mandatory tax adviser registration in the UK](https://researchcreditintegrity.org/research/white-papers/mandatory-tax-adviser-registration-in-the-uk): From 2026 the United Kingdom requires paid tax advisers who deal with HMRC for clients to register with HMRC and meet conditions. This paper sets out what registration requires of advisers who prepare research and development relief claims, how it is enforced, and what it does not cover.
- [Canada's federal review of contingency fees](https://researchcreditintegrity.org/research/white-papers/canada-federal-review-of-contingency-fees): In 2012 the Department of Finance and the Canada Revenue Agency consulted on contingency fees charged for preparing SR&ED claims. This paper sets out what the review examined, what was submitted to it, and the claim preparer disclosure rules that followed from 2014.
- [Provincial CPA rules on contingent fees](https://researchcreditintegrity.org/research/white-papers/provincial-cpa-rules-on-contingent-fees): Canada's provincial CPA bodies each publish a code of professional conduct with a rule on contingent fees. This paper sets out what those rules say, what they leave open for work on SR&ED claims, and how the federal claim form records the fee.
- [Ireland's payable instalments and fee timing](https://researchcreditintegrity.org/research/white-papers/ireland-payable-instalments-and-fee-timing): Ireland pays larger R&D corporation tax credits in three annual instalments, and Revenue can examine a claim after it has been paid. This paper explains, with labelled illustrative arithmetic, how that timetable interacts with when a success fee falls due.
- [Singapore's Productivity and Innovation Credit abuse](https://researchcreditintegrity.org/research/white-papers/singapore-productivity-and-innovation-credit-abuse): The Productivity and Innovation Credit let Singapore businesses convert qualifying spending, including R&D, into cash. This paper sets out how the cash payout was abused, as recorded by IRAS, the Ministry of Finance and the courts, the role intermediaries played in the recorded cases, and the penalties on promoters and others who assist that followed.
- [Policy briefs](https://researchcreditintegrity.org/research/briefs): Short summaries of each white paper, written for readers who need the main points and sources quickly.
- [Contingent fees in R&D tax credit claims (brief)](https://researchcreditintegrity.org/research/briefs/contingent-fees-in-rd-tax-credit-claims): Some federal research credit claims are prepared for a fee calculated as a share of the credit. This brief summarizes how those fees work, the incentive they create, the rules that restrict them and where those rules stop.
- [The rules on contingent fees in US tax practice (brief)](https://researchcreditintegrity.org/research/briefs/the-rules-on-contingent-fees-in-us-tax-practice): Circular 230 and the AICPA Code both restrict contingent fees for preparing returns and refund claims, but neither reaches everyone who prepares a federal research credit claim. This brief summarizes the rules, the 2014 court decisions and the 2024 proposal.
- [Refund claims and the research credit (brief)](https://researchcreditintegrity.org/research/briefs/refund-claims-and-the-research-credit): Since 2022 the IRS has required specific information with every research credit refund claim, and it narrowed the list in 2024. This brief summarizes what changed and why, and how the rules on contingent fees apply to refund claims.
- [Form 6765 Section G and claim transparency (brief)](https://researchcreditintegrity.org/research/briefs/form-6765-section-g-and-claim-transparency): From tax years beginning after 2025, most research credit claimants must report their expenses by business component in Section G of Form 6765. This brief summarizes what Section G asks, why the IRS added it, and what it does and does not reveal.
- [Preparer regulation after Loving v. IRS (brief)](https://researchcreditintegrity.org/research/briefs/preparer-regulation-after-loving-v-irs): Since a 2014 appeals court decision, the IRS cannot require paid tax return preparers to pass a test or register. This brief summarizes who may prepare a federal research credit claim today, which rules reach them, and why the fee rules depend on who prepares the claim.
- [Adviser fee rules in seven countries (brief)](https://researchcreditintegrity.org/research/briefs/adviser-fee-rules-in-seven-countries): A short comparison of how five countries and their main professional bodies treat contingent fees for preparing research and development tax claims, drawn from statute, official guidance and published professional codes.
- [The UK experience with R&D claim quality (brief)](https://researchcreditintegrity.org/research/briefs/the-uk-experience-with-rd-claim-quality): A short account of how the United Kingdom changed the way research and development tax relief is claimed, checked and paid after HMRC measured high error and fraud, and what HMRC and the National Audit Office have reported since.
- [Canada SR&ED and contingency fees (brief)](https://researchcreditintegrity.org/research/briefs/canada-sred-and-contingency-fees): Canada consulted on contingency fees for SR&ED claims in 2012 and chose disclosure over restriction. This brief summarizes the claim preparer rules, the penalties, and what the official record does and does not show.
- [Ireland and Singapore claim controls (brief)](https://researchcreditintegrity.org/research/briefs/ireland-and-singapore-claim-controls): Ireland and Singapore both let companies self-assess R&D tax claims and both control them in different ways. This brief summarizes Ireland's pre-filing notification and expert consultation and Singapore's R&D Claim Form, Technical Advisory Panel and assurance framework.
- [Who pays for an overclaim (brief)](https://researchcreditintegrity.org/research/briefs/who-pays-for-an-overclaim): When a federal research credit claim is reduced, the taxpayer repays the credit with interest and may owe a penalty, while the preparer is penalized only if its position fell below a legal standard. This brief summarizes the allocation and how it compares abroad.
- [Fee disclosure models (brief)](https://researchcreditintegrity.org/research/briefs/fee-disclosure-models): Fee disclosure can go to the tax authority, to the client or to the public. This brief compares the designs used in tax and other regulated professions, and notes where regulators have paired disclosure with limits on contingent pay.
- [Accountability of claim preparers (brief)](https://researchcreditintegrity.org/research/briefs/accountability-of-claim-preparers): A summary of how five countries identify the advisers who prepare research and development tax claims, the penalties that can reach them, and where responsibility for an incorrect claim rests. Factual only.
- [The economics of claim preparation (brief)](https://researchcreditintegrity.org/research/briefs/the-economics-of-claim-preparation): A summary of how the way an adviser is paid can shape the work done on a federal research credit claim and the claim that is filed, using only the law, official statements and official data.
- [Policy options for Congress (brief)](https://researchcreditintegrity.org/research/briefs/policy-options-for-congress): A summary of the options open to Congress on how federal research credit claims are prepared and paid for, with what each would and would not do.
- [International lessons for US policy (brief)](https://researchcreditintegrity.org/research/briefs/international-lessons-for-us-policy): A summary of what measures in four other countries suggest for federal policy on how research credit claims are prepared and paid for. Other countries are described factually; the only recommendation is for the United States.
- [Refundable credits and cash payouts (brief)](https://researchcreditintegrity.org/research/briefs/refundable-credits-and-cash-payouts): When a research credit is paid as cash, a fee calculated on it can be paid from money the company has already received. This brief summarizes what official records in the United States and abroad say about fees where credits are paid in cash.
- [Engagement contract terms (brief)](https://researchcreditintegrity.org/research/briefs/engagement-contract-terms): Multi-year commitments, automatic renewal, fees on the gross claim and fee terms after an examination shape what a research credit claim costs a business. This brief summarizes what federal rules and tax authorities say about each.
- [Referral commissions and sales practices (brief)](https://researchcreditintegrity.org/research/briefs/referral-commissions-and-sales-practices): Referral fees paid to introducers, unsolicited sales approaches and commission-based sales pay can all link the people who bring a business to an adviser to the size of its claim. This brief summarizes the rules and official warnings.
- [The cost to genuine claimants (brief)](https://researchcreditintegrity.org/research/briefs/the-cost-to-genuine-claimants): High levels of incorrect claims lead tax authorities to ask more of every claimant, check more claims, pay more slowly and sometimes cut rates. This brief summarizes the official record of those costs and where fee structure fits.
- [Fee caps and bans in other claims markets (brief)](https://researchcreditintegrity.org/research/briefs/fee-caps-and-bans-in-other-claims-markets): The UK, Canada and the US Congress have each acted on fees calculated as a share of money claimed from a public scheme. This brief summarizes what they did, why, and what it shows for the federal research credit.
- [Alternative fee models (brief)](https://researchcreditintegrity.org/research/briefs/alternative-fee-models): A short guide to fixed, hourly, capped and hybrid fees for federal research credit work, tested against Treasury's definition of a contingent fee.
- [The case for success fees, examined (brief)](https://researchcreditintegrity.org/research/briefs/the-case-for-success-fees-examined): Success fees for research credit claims are defended on grounds of access, cash flow, risk sharing, alignment and review. This brief sets out each argument fairly and summarizes the answer to it.
- [Software and AI-generated claims (brief)](https://researchcreditintegrity.org/research/briefs/software-and-ai-generated-claims): Software now calculates research credits and drafts technical narratives, and some of it is priced as a share of the credit. This brief summarizes what a claim must contain and how the federal rules on preparers and fees apply to automated tools.
- [When the adviser disappears (brief)](https://researchcreditintegrity.org/research/briefs/when-the-adviser-disappears): A research credit claim can be examined after the adviser who prepared it has closed. This brief summarizes who bears the liability, what happens to the records and what a business can recover.
- [What the data shows and what it does not (brief)](https://researchcreditintegrity.org/research/briefs/what-the-data-shows): Tax authorities in five countries publish very different information about R&D claims. This brief summarizes what each publishes on error, reviews and adjustments, and where the data does not exist.
- [Auditor independence and contingent fees (brief)](https://researchcreditintegrity.org/research/briefs/auditor-independence-and-contingent-fees): Auditors may not charge their audit clients contingent fees for any service, including tax work, while some preparers of research credit claims face no fee rule at all. This brief summarizes the rules, the reasons regulators gave for them, and where the line falls.
- [Amended returns after the 2025 research expensing changes (brief)](https://researchcreditintegrity.org/research/briefs/amended-returns-after-the-2025-research-expensing-changes): The 2025 restoration of research expensing let eligible small businesses reach back to 2022 by amended return. This brief summarizes the rules, where the research credit enters, and why the federal contingent fee rule does not reach most of this work.
- [The payroll tax offset and start-ups (brief)](https://researchcreditintegrity.org/research/briefs/the-payroll-tax-offset-and-start-ups): A qualified small business can use part of its federal research credit against payroll taxes, which turns the credit into near term cash for start-ups. This brief summarizes how the offset works, what the official record shows, and why fee arrangements matter for these companies.
- [State research credits and state fee rules (brief)](https://researchcreditintegrity.org/research/briefs/state-research-credits-and-state-fee-rules): Several state research credits are built on the federal Section 41 rules and follow the federal Form 6765. This brief summarizes the credits in four states and what selected state boards of accountancy say about contingent fees. It describes the rules only.
- [Promoter penalties and injunctions (brief)](https://researchcreditintegrity.org/research/briefs/promoter-penalties-and-injunctions): Federal law provides civil penalties, court injunctions and professional sanctions against people who prepare or promote improper tax claims. This brief summarizes what each requires, how it applies to research credit claims, and what the public record shows about its use.
- [HMRC error and fraud estimates (brief)](https://researchcreditintegrity.org/research/briefs/hmrc-error-and-fraud-estimates): A short account of how HMRC estimates error and fraud in the UK research and development reliefs, how the estimates changed when it began random enquiries, and the measures that followed.
- [What UK tribunal decisions show (brief)](https://researchcreditintegrity.org/research/briefs/what-uk-tribunal-decisions-show): A short account of what published First-tier Tribunal decisions on UK research and development relief, from 2024 to 2026, show about the evidence a claim needs, the documents prepared for it, and who bears the consequences when it fails.
- [Mandatory tax adviser registration in the UK (brief)](https://researchcreditintegrity.org/research/briefs/mandatory-tax-adviser-registration-in-the-uk): A short account of the UK requirement, introduced in 2026, for paid tax advisers who deal with HMRC for clients to register, what it means for research and development relief claims, and what it leaves out.
- [Canada's federal review of contingency fees (brief)](https://researchcreditintegrity.org/research/briefs/canada-federal-review-of-contingency-fees): A short account of the 2012 federal review of contingency fees for SR&ED claims, what was submitted to it, and the claim preparer disclosure rules that applied from 2014.
- [Provincial CPA rules on contingent fees (brief)](https://researchcreditintegrity.org/research/briefs/provincial-cpa-rules-on-contingent-fees): A short guide to what Canada's provincial CPA codes say about contingent fees, what they leave open for SR&ED work, and how the federal claim form records the fee.
- [Ireland's payable instalments and fee timing (brief)](https://researchcreditintegrity.org/research/briefs/ireland-payable-instalments-and-fee-timing): Ireland pays larger R&D corporation tax credits in three annual instalments and can review a claim after payment. This brief summarizes how that timetable lines up with when a success fee falls due.
- [Singapore's Productivity and Innovation Credit abuse (brief)](https://researchcreditintegrity.org/research/briefs/singapore-productivity-and-innovation-credit-abuse): A short account of how the Productivity and Innovation Credit cash payout was abused, what IRAS and the courts recorded about the intermediaries involved, and the penalties and new offences that followed.

## Policy (15 pages)

- [Policy](https://researchcreditintegrity.org/policy): Swanson Reed's position on contingent fees in federal R&D tax credit work, six proposals for Congress, Treasury and the IRS, and the public record we follow.
- [Our position](https://researchcreditintegrity.org/policy/our-position): Congress should prohibit contingent fees in federal R&D tax credit engagements under Section 41, so that advisers are paid for the work they perform rather than for the size of the claim. This page sets out why, who is making the argument, and what it covers.
- [Recommendations](https://researchcreditintegrity.org/policy/recommendations): Six proposals to the US federal government on how research credit claims are prepared, priced, identified and reviewed.
- [Fee disclosure on the claim](https://researchcreditintegrity.org/policy/recommendations/fee-disclosure-on-the-claim): When a business files a federal research credit claim, it should state how the person who prepared the claim was paid. Form 6765 is the natural place to ask.
- [Limits on contingent fees for refund claims](https://researchcreditintegrity.org/policy/recommendations/limits-on-contingent-fees-for-refund-claims): Congress should restore and extend, by statute, the restriction on contingent fees for amended returns and refund claims that include the federal research credit, as the first part of a full prohibition on contingent fees in Section 41 engagements.
- [Preparer identification](https://researchcreditintegrity.org/policy/recommendations/preparer-identification): Every federal research credit claim should name the person who prepared the credit calculation and the person who reviewed its technical basis, not only the preparer who signs the return.
- [Shared responsibility for overclaims](https://researchcreditintegrity.org/policy/recommendations/shared-responsibility-for-overclaims): When a research credit claim is excessive and the preparer knew or should have known it, the preparer's exposure should reflect the size of the overclaim, not only the fee earned.
- [Professional standards for claim preparers](https://researchcreditintegrity.org/policy/recommendations/professional-standards-for-claim-preparers): Anyone who prepares a federal research credit claim for a fee should meet minimum standards of competence, diligence and conduct, whatever their professional background.
- [Data and reporting](https://researchcreditintegrity.org/policy/recommendations/data-and-reporting): The IRS should publish regular aggregate data on federal research credit claims, the reviews it carries out and the adjustments that result, so that the debate on how claims are prepared can rest on evidence.
- [For Congress](https://researchcreditintegrity.org/policy/for-congress): A short briefing for members and staff on contingent fees in federal research credit claims. It covers the current federal rules, where they stop, and the proposals Swanson Reed has published.
- [For Treasury and the IRS](https://researchcreditintegrity.org/policy/for-treasury-and-irs): What Treasury and the IRS could do under existing authority, through Circular 230, the Form 6765 instructions and the refund claim requirements, while Congress considers legislation.
- [For professional bodies](https://researchcreditintegrity.org/policy/for-professional-bodies): How the professional codes that govern US tax advisers treat contingent fees today, and what they could add for research credit claims.
- [Legislative tracker](https://researchcreditintegrity.org/policy/legislative-tracker): A dated log of bills, regulations, official guidance and other public measures on R&D tax credit claim requirements and on the regulation of claim preparers and their fees.
- [Consultation responses](https://researchcreditintegrity.org/policy/consultation-responses): Swanson Reed's written responses to public consultations on the federal research credit and on the rules for tax advisers, each dated and linked to the consultation.
- [Get involved](https://researchcreditintegrity.org/policy/get-involved): Advisers, accountants and businesses can record their support for the position that Congress should prohibit contingent fees in federal research credit engagements.

## Jurisdictions (69 pages)

- [Jurisdictions](https://researchcreditintegrity.org/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.
- [United States: Overview](https://researchcreditintegrity.org/jurisdictions/us): 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.
- [United States: Fee rules](https://researchcreditintegrity.org/jurisdictions/us/fee-rules): The federal statute and regulations that govern how tax advisers may be paid in the United States, including the Treasury rule on contingent fees, the court decision that limited it and the 2024 proposal to replace it.
- [United States: Professional body rules](https://researchcreditintegrity.org/jurisdictions/us/professional-body-rules): What the AICPA Code of Professional Conduct and related licensing rules say about contingent fees for tax work in the United States, and how they compare with the Treasury rule.
- [United States: Adviser registration](https://researchcreditintegrity.org/jurisdictions/us/adviser-registration): Who may prepare a federal research credit claim for a fee in the United States, what identification number they need, and what credential is needed to represent a business before the IRS.
- [United States: Preparer identification](https://researchcreditintegrity.org/jurisdictions/us/preparer-identification): Whether a federal research credit claim in the United States must name the person who prepared it, what the paid preparer section of the return asks for, and what Form 6765 does not ask.
- [United States: Claim integrity measures](https://researchcreditintegrity.org/jurisdictions/us/claim-integrity-measures): The forms, information and records the IRS requires for a federal research credit claim in the United States, including Form 6765, the information required with refund claims and the record keeping rule.
- [United States: Reviews and audits](https://researchcreditintegrity.org/jurisdictions/us/reviews-and-audits): How the IRS selects federal returns and research credit refund claims for review in the United States, how it checks them and how long it has to act, with official sources.
- [United States: Penalties](https://researchcreditintegrity.org/jurisdictions/us/penalties): The federal civil penalties that can apply in the United States when a research credit is overstated, for the business that claims it and for the people who prepare or advise on the claim.
- [United States: Disputes and appeals](https://researchcreditintegrity.org/jurisdictions/us/disputes-and-appeals): How a business in the United States can challenge an IRS decision that reduces or rejects a federal research credit claim, through the IRS Independent Office of Appeals and the courts.
- [United States: Sources](https://researchcreditintegrity.org/jurisdictions/us/sources): Every official source cited on the United States pages, grouped by type, with the provisions relied on and the pages that cite them.
- [United States: Circular 230 section 10.27](https://researchcreditintegrity.org/jurisdictions/us/circular-230-section-10-27): What Treasury's rule on contingent fees for practice before the IRS says, what it permits, how the 2014 decision in Ridgely v. Lew limited it and what Treasury proposed in 2024, with official sources.
- [United States: AICPA Rule 1.510](https://researchcreditintegrity.org/jurisdictions/us/aicpa-rule-1-510): What the AICPA Code of Professional Conduct says about contingent fees, who it binds, and how it treats original returns, amended returns and refund claims, with official sources.
- [United States: Refund claim requirements](https://researchcreditintegrity.org/jurisdictions/us/refund-claim-requirements): The information the IRS requires with a federal research credit refund claim for the claim to be valid, how a deficient claim can be perfected, and what happens if it is not, with official sources.
- [United States: Form 6765 Section G](https://researchcreditintegrity.org/jurisdictions/us/form-6765-section-g): What Section G of Form 6765 asks for about each business component behind a federal research credit claim, who must complete it and from which tax year, with official sources.
- [United Kingdom: Overview](https://researchcreditintegrity.org/jurisdictions/uk): 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.
- [United Kingdom: Fee rules](https://researchcreditintegrity.org/jurisdictions/uk/fee-rules): What UK legislation and HMRC rules say about how advisers on R&D tax relief claims are paid, including the 2024 restriction on paying R&D tax credits to third parties.
- [United Kingdom: Professional body rules](https://researchcreditintegrity.org/jurisdictions/uk/professional-body-rules): What the main UK accounting and tax professional bodies require of members on fees, including contingent fees, and how those rules relate to HMRC.
- [United Kingdom: Adviser registration](https://researchcreditintegrity.org/jurisdictions/uk/adviser-registration): Who may prepare a UK R&D tax relief claim for a fee, the mandatory registration of tax advisers with HMRC introduced in 2026, and the conditions and sanctions that come with it.
- [United Kingdom: Preparer identification](https://researchcreditintegrity.org/jurisdictions/uk/preparer-identification): Whether a UK R&D tax relief claim must name the adviser or agent who helped prepare it, what details HMRC asks for, and what it does not ask for.
- [United Kingdom: Claim integrity measures](https://researchcreditintegrity.org/jurisdictions/uk/claim-integrity-measures): The forms, notifications and information HMRC requires with UK R&D tax relief claims, and the other measures introduced since 2021 to address error and fraud.
- [United Kingdom: Reviews and audits](https://researchcreditintegrity.org/jurisdictions/uk/reviews-and-audits): How HMRC risk assesses UK R&D tax relief claims, selects them for compliance checks, and what happens during a check, with HMRC figures for 2022 to 2024.
- [United Kingdom: Penalties](https://researchcreditintegrity.org/jurisdictions/uk/penalties): The penalties a UK company can face for an inaccurate R&D tax relief claim, and the penalties and sanctions HMRC can apply to tax advisers, including the regime that took effect in 2026.
- [United Kingdom: Disputes and appeals](https://researchcreditintegrity.org/jurisdictions/uk/disputes-and-appeals): How a company in the United Kingdom can challenge HMRC when an R&D tax relief claim is reduced or refused: appeal, statutory review, alternative dispute resolution and the tax tribunal.
- [United Kingdom: Sources](https://researchcreditintegrity.org/jurisdictions/uk/sources): Every official source cited on the United Kingdom pages, grouped by type, with a link to the publisher and the parts relied on.
- [United Kingdom: HMRC Standard for Agents](https://researchcreditintegrity.org/jurisdictions/uk/hmrc-standard-for-agents): What the HMRC standard for agents expects of anyone acting as a tax agent in the United Kingdom, how it applies to advisers on R&D tax relief claims, and how HMRC enforces it.
- [United Kingdom: Additional Information Form](https://researchcreditintegrity.org/jurisdictions/uk/additional-information-form): The information a company must send HMRC before it claims UK R&D tax relief, including details of every agent involved, the legal basis for the requirement and what happens if the form is missing or incomplete.
- [United Kingdom: Claim notification](https://researchcreditintegrity.org/jurisdictions/uk/claim-notification): When a company in the United Kingdom must tell HMRC in advance that it intends to claim R&D tax relief, how the notification period is worked out, what the notification contains and what happens if it is missed.
- [Ireland: Overview](https://researchcreditintegrity.org/jurisdictions/ie): 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.
- [Ireland: Fee rules](https://researchcreditintegrity.org/jurisdictions/ie/fee-rules): What Irish tax legislation and Revenue guidance say about how advisers who prepare R&D tax credit claims may be paid, and the general rules that apply to anyone who helps prepare a return.
- [Ireland: Professional body rules](https://researchcreditintegrity.org/jurisdictions/ie/professional-body-rules): What the codes of Chartered Accountants Ireland and the Irish Tax Institute say about contingent fees and fee arrangements, and how Revenue can refer an agent to a professional body.
- [Ireland: Adviser registration](https://researchcreditintegrity.org/jurisdictions/ie/adviser-registration): Who may prepare an R&D tax credit claim for a fee in Ireland, how agents register with Revenue through a Tax Advisor Identification Number, and what that registration does and does not mean.
- [Ireland: Preparer identification](https://researchcreditintegrity.org/jurisdictions/ie/preparer-identification): Whether an Irish R&D corporation tax credit claim, or the notification that comes before it, must name the agent or adviser who prepared it, and how Revenue knows which agent acts for a company.
- [Ireland: Claim integrity measures](https://researchcreditintegrity.org/jurisdictions/ie/claim-integrity-measures): The forms, notifications, records and information Revenue requires from companies claiming the Irish R&D corporation tax credit, from the pre-filing notification to the valid claim rule.
- [Ireland: Reviews and audits](https://researchcreditintegrity.org/jurisdictions/ie/reviews-and-audits): How Revenue selects R&D corporation tax credit claims for review, the types of compliance intervention it uses, what it examines, and the time limits that apply.
- [Ireland: Penalties](https://researchcreditintegrity.org/jurisdictions/ie/penalties): The charges, interest and penalties that can apply to a company whose R&D corporation tax credit claim is incorrect, and the penalties and offences that can apply to a person who assists in an incorrect return.
- [Ireland: Disputes and appeals](https://researchcreditintegrity.org/jurisdictions/ie/disputes-and-appeals): How a company can challenge a reduced or refused R&D corporation tax credit claim in Ireland: settlement, Revenue review, appeal to the Tax Appeals Commission, and appeal to the High Court on a point of law.
- [Ireland: Sources](https://researchcreditintegrity.org/jurisdictions/ie/sources): Every official source cited on the Ireland pages, grouped by type, with the provisions relied on and the pages that cite them.
- [Ireland: Pre-filing notification](https://researchcreditintegrity.org/jurisdictions/ie/pre-filing-notification): The requirement to notify Revenue at least 90 days before making an R&D corporation tax credit claim: which companies it applies to, what the form asks for, and how it is filed.
- [Ireland: Expert consultation](https://researchcreditintegrity.org/jurisdictions/ie/expert-consultation): How Revenue uses independent experts to review the science and technology in an R&D corporation tax credit claim: the legal power, the panel, the company's right to object, and the role of the expert.
- [Ireland: Revenue code of practice](https://researchcreditintegrity.org/jurisdictions/ie/revenue-code-of-practice): How Revenue's Code of Practice for Revenue Compliance Interventions applies to R&D corporation tax credit claims, including self-correction, qualifying disclosures, penalties and the role of tax practitioners.
- [Canada: Overview](https://researchcreditintegrity.org/jurisdictions/ca): 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.
- [Canada: Fee rules](https://researchcreditintegrity.org/jurisdictions/ca/fee-rules): What the Income Tax Act says about how SR&ED claim preparers are paid: a disclosure requirement and a penalty, rather than a cap or a ban on contingency fees.
- [Canada: Professional body rules](https://researchcreditintegrity.org/jurisdictions/ca/professional-body-rules): What the CPA Code of Professional Conduct, as published by CPA Ontario and described by CPA British Columbia, says about contingent fees, and how far those rules reach SR&ED claim work.
- [Canada: Adviser registration](https://researchcreditintegrity.org/jurisdictions/ca/adviser-registration): Who may prepare an SR&ED claim for a fee in Canada, whether they must hold a license or register, and how a business authorizes a representative to deal with the CRA.
- [Canada: Preparer identification](https://researchcreditintegrity.org/jurisdictions/ca/preparer-identification): Whether an SR&ED claim must name the person who prepared it. In Canada, Form T661 requires each paid claim preparer to be identified, with a signed certification even where no preparer was used.
- [Canada: Claim integrity measures](https://researchcreditintegrity.org/jurisdictions/ca/claim-integrity-measures): The forms, deadlines, project descriptions, evidence, preparer details and certifications the CRA requires for an SR&ED claim, and what the Income Tax Act says happens when they are missing.
- [Canada: Reviews and audits](https://researchcreditintegrity.org/jurisdictions/ca/reviews-and-audits): How the CRA risk assesses SR&ED claims, selects them for review, conducts a review through a research and technology advisor and a financial reviewer, and communicates its findings, with the published service standards and time limits.
- [Canada: Penalties](https://researchcreditintegrity.org/jurisdictions/ca/penalties): The penalties and other consequences in the Income Tax Act that can apply to SR&ED claimants and to the people who prepare claims for them, from the $1,000 claim preparer information penalty to the gross negligence and third party penalties.
- [Canada: Disputes and appeals](https://researchcreditintegrity.org/jurisdictions/ca/disputes-and-appeals): How a claimant can challenge a reduced SR&ED claim in Canada: the CRA dispute resolution steps during a review, the notice of objection, and appeals to the Tax Court of Canada and the Federal Court of Appeal, with the time limits.
- [Canada: Sources](https://researchcreditintegrity.org/jurisdictions/ca/sources): Every official source cited on the Canada pages, grouped by type, with the publisher and the provisions or sections relied on.
- [Canada: Contingency fees in SR&ED](https://researchcreditintegrity.org/jurisdictions/ca/contingency-fees-in-sred): What the CRA and the federal government have published about contingency fees for preparing SR&ED claims: a study announced in 2012, a disclosure requirement since 2014, and guidance to businesses, but no cap or ban.
- [Canada: Claim preparer information penalty](https://researchcreditintegrity.org/jurisdictions/ca/claim-preparer-information-penalty): The $1,000 penalty under subsection 162(5.1) of the Income Tax Act for a false statement or omission in the claim preparer information on an SR&ED claim, who is liable for it, and the due diligence defence.
- [Canada: Form T661 claim preparer details](https://researchcreditintegrity.org/jurisdictions/ca/form-t661-claim-preparer-details): The claim preparer and billing arrangement details that Part 9 of Form T661 asks for, line by line, with the CRA's instructions and the billing arrangement codes.
- [Canada: Pre-claim approval](https://researchcreditintegrity.org/jurisdictions/ca/pre-claim-approval): The optional SR&ED pre-claim approval process the CRA opened on April 1, 2026: who can apply, what Form T1322 asks for, including who prepared the project descriptions, and how an approval affects the later claim.
- [Singapore: Overview](https://researchcreditintegrity.org/jurisdictions/sg): 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.
- [Singapore: Fee rules](https://researchcreditintegrity.org/jurisdictions/sg/fee-rules): What the Income Tax Act 1947 and IRAS say about how advisers on Singapore R&D and Enterprise Innovation Scheme claims are paid, including the offences that reach people who assist with false claims.
- [Singapore: Professional body rules](https://researchcreditintegrity.org/jurisdictions/sg/professional-body-rules): What the codes of the Institute of Singapore Chartered Accountants and the Singapore Chartered Tax Professionals say about contingent fees, objectivity and fee terms for tax work.
- [Singapore: Adviser registration](https://researchcreditintegrity.org/jurisdictions/sg/adviser-registration): Who may prepare and file a Singapore R&D or Enterprise Innovation Scheme claim for a fee, how IRAS authorizes tax agents to act, and what voluntary accreditation exists.
- [Singapore: Preparer identification](https://researchcreditintegrity.org/jurisdictions/sg/preparer-identification): Whether a Singapore R&D or Enterprise Innovation Scheme claim must name the adviser who prepared or reviewed it, what IRAS asks for, and what it does not ask for.
- [Singapore: Claim integrity measures](https://researchcreditintegrity.org/jurisdictions/sg/claim-integrity-measures): The forms, declarations, records and notifications IRAS requires to support Singapore R&D deductions and Enterprise Innovation Scheme claims, with official sources.
- [Singapore: Reviews and audits](https://researchcreditintegrity.org/jurisdictions/sg/reviews-and-audits): How IRAS selects and reviews Singapore R&D deduction and Enterprise Innovation Scheme claims, including its risk-based approach, the Technical Advisory Panel and the R&D Assurance Framework.
- [Singapore: Penalties](https://researchcreditintegrity.org/jurisdictions/sg/penalties): The penalties under the Income Tax Act 1947 for incorrect R&D claims and false Enterprise Innovation Scheme cash payout elections, for claimants and for people who assist them.
- [Singapore: Disputes and appeals](https://researchcreditintegrity.org/jurisdictions/sg/disputes-and-appeals): How a company challenges IRAS when an R&D deduction or Enterprise Innovation Scheme claim is reduced: objection, the Technical Advisory Panel, the Income Tax Board of Review and the courts.
- [Singapore: Sources](https://researchcreditintegrity.org/jurisdictions/sg/sources): Every official source cited on the Singapore pages, grouped by type, with a link to the publisher and the parts relied on.
- [Singapore: Claim form requirements](https://researchcreditintegrity.org/jurisdictions/sg/claim-form-requirements): The project and expenditure details IRAS requires with a Singapore R&D deduction or Enterprise Innovation Scheme claim, part by part, with official sources.
- [Singapore: Accredited tax professionals](https://researchcreditintegrity.org/jurisdictions/sg/accredited-tax-professionals): The voluntary accreditation scheme for tax professionals run by the Singapore Chartered Tax Professionals, what it requires, how IRAS uses it, and what it does not cover, with official sources.
- [Singapore: Voluntary disclosure programme](https://researchcreditintegrity.org/jurisdictions/sg/voluntary-disclosure-programme): How IRAS treats errors in R&D deduction claims and Enterprise Innovation Scheme cash payouts that a taxpayer discloses voluntarily, with official sources.
- [Singapore: Cash payout controls](https://researchcreditintegrity.org/jurisdictions/sg/cash-payout-controls): The conditions on converting qualifying R&D and innovation expenditure into an Enterprise Innovation Scheme cash payout, how IRAS checks and recovers payouts, and the earlier PIC experience, with official sources.

## Compare (15 pages)

- [Compare](https://researchcreditintegrity.org/compare): Side by side tables of the rules on research and development tax claims and the advisers who prepare them, one topic across five countries or two countries across several topics.
- [Contingent fee rules by country](https://researchcreditintegrity.org/compare/contingent-fee-rules): 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.
- [Professional body rules by country](https://researchcreditintegrity.org/compare/professional-body-rules): What the main accounting and tax professional codes in the five countries covered on this site say about contingent fees for tax work, and who those codes bind.
- [Adviser registration by country](https://researchcreditintegrity.org/compare/adviser-registration): Whether an adviser who prepares research and development tax claims for a fee must register with the tax authority or hold a qualification in each of the five countries covered on this site, and how the adviser is authorized to deal with the authority for a client.
- [Preparer identification by country](https://researchcreditintegrity.org/compare/preparer-identification): 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.
- [Claim integrity measures by country](https://researchcreditintegrity.org/compare/claim-integrity-measures): The advance notification, approval, claim information and validity rules that each of the five countries covered on this site applies to research and development tax claims.
- [Penalties by country](https://researchcreditintegrity.org/compare/penalties): The main penalties that can apply to an incorrect research and development tax claim in each of the five countries covered on this site, for the claimant and for the advisers who prepare or promote claims.
- [Reviews and audits by country](https://researchcreditintegrity.org/compare/reviews-and-audits): Who reviews research and development tax claims in each of the five countries covered on this site, how claims are selected for review, and how long the authority generally has to reassess.
- [Disputes and appeals by country](https://researchcreditintegrity.org/compare/disputes-and-appeals): How a claimant in each of the five countries covered on this site can challenge a decision that reduces a research and development tax claim, which tribunal or court hears the dispute, and the first time limit that applies.
- [US vs UK](https://researchcreditintegrity.org/compare/us-vs-uk): How the United States and the United Kingdom compare on adviser fees, the people who prepare research and development claims, and the checks on those claims, set out side by side with official sources.
- [US vs Canada](https://researchcreditintegrity.org/compare/us-vs-canada): How the United States and Canada compare on adviser fees, the people who prepare research claims, and the checks on those claims, set out side by side with official sources.
- [US vs Ireland](https://researchcreditintegrity.org/compare/us-vs-ireland): How the United States and Ireland compare on adviser fees, the people who prepare research and development claims, and the checks on those claims, set out side by side with official sources.
- [US vs Singapore](https://researchcreditintegrity.org/compare/us-vs-singapore): How the United States and Singapore compare on adviser fees, the people who prepare research and development claims, and the checks on those claims, set out side by side with official sources.
- [UK vs Ireland](https://researchcreditintegrity.org/compare/uk-vs-ireland): How the United Kingdom and Ireland compare on adviser fees, the people who prepare research and development claims, and the checks on those claims, set out side by side with official sources.
- [Canada vs UK](https://researchcreditintegrity.org/compare/canada-vs-uk): How Canada and the United Kingdom compare on adviser fees, the people who prepare research and development claims, and the checks on those claims, set out side by side with official sources.

## Resources (9 pages)

- [Resources](https://researchcreditintegrity.org/resources): Reference material on R&D tax credit fees and claim rules, including a glossary, a dated timeline, a model fee disclosure statement and a reading list.
- [Glossary](https://researchcreditintegrity.org/resources/glossary): Plain definitions of the terms used in the R&D tax credit fee debate and in the claim rules of the five countries this site covers.
- [Fee regulation timeline](https://researchcreditintegrity.org/resources/fee-regulation-timeline): Dated milestones in adviser fee rules, preparer rules and R&D claim requirements, each linked to the official source.
- [Model fee disclosure statement](https://researchcreditintegrity.org/resources/model-fee-disclosure-statement): An illustrative template of the fee disclosure an R&D tax credit engagement letter could include, covering the fee basis, what happens if a claim is reduced, audit support and who prepared the claim.
- [Reading list](https://researchcreditintegrity.org/resources/reading-list): Official reports, guidance, legal texts and academic work on R&D tax credits, claim rules and adviser fees, with links to each source.
- [For journalists](https://researchcreditintegrity.org/resources/for-journalists): Key sourced facts on success fees in federal R&D tax credit claims, Swanson Reed's position in brief, who publishes this site, and how to reach us.
- [For businesses](https://researchcreditintegrity.org/resources/for-businesses): Plain-language questions a business can ask an R&D tax adviser about fees before signing, and where to find practical guidance.
- [Related sites](https://researchcreditintegrity.org/resources/related-sites): The two other sites linked from the Research Credit Integrity Alliance, SwansonReed.com and KnowYourFees.org, and what you will find on each.
- [Following updates](https://researchcreditintegrity.org/resources/newsletter): How to track new research, policy briefs and legislative tracker entries.

## About us (6 pages)

- [About us](https://researchcreditintegrity.org/about-us): The Research Credit Integrity Alliance is an advocacy initiative of Swanson Reed. It asks Congress to prohibit contingent fees in federal R&D tax credit engagements, and it publishes the research behind that position.
- [Editorial standards](https://researchcreditintegrity.org/about-us/editorial-standards): How we keep Swanson Reed's position separate from the facts, how we check sources before a page is published, and how we correct mistakes.
- [Conflicts of interest](https://researchcreditintegrity.org/about-us/conflicts-of-interest): SR Tax Services LLC operates and funds this site under the Swanson Reed brand, and has a direct commercial interest in how R&D tax advisers are paid. This page states that interest in full and explains how our research handles it.
- [Funding and governance](https://researchcreditintegrity.org/about-us/funding-and-governance): The Research Credit Integrity Alliance is operated and funded by SR Tax Services LLC under the Swanson Reed brand, which also decides the positions published on this site.
- [Corrections](https://researchcreditintegrity.org/about-us/corrections): How to report an error, ask for a right of reply or make a complaint, and the corrections we have published.
- [Adam Rogers](https://researchcreditintegrity.org/about-us/adam-rogers): Adam Rogers is the chairperson of the Research Credit Integrity Alliance and a Principal and Partner at Swanson Reed, with more than 20 years in R&D tax credits and 11 publications and whitepapers.

## Optional

- [Privacy policy](https://researchcreditintegrity.org/privacy): How SR Tax Services LLC, which operates this site under the Swanson Reed brand, handles personal information: what the site collects, why, how long it is kept and the choices you have.
- [Terms of use](https://researchcreditintegrity.org/terms): The terms that apply when you use ResearchCreditIntegrity.org, which is operated by SR Tax Services LLC under the Swanson Reed brand.
- [Disclaimer](https://researchcreditintegrity.org/disclaimer): What this site is and is not. It is operated by SR Tax Services LLC under the Swanson Reed brand, it publishes research and opinion, and it does not give tax or legal advice.
- [Cookie policy](https://researchcreditintegrity.org/cookies): This site sets only the two cookies it needs to work securely. It uses no analytics or advertising cookies.
- [Accessibility statement](https://researchcreditintegrity.org/accessibility): We want everyone to be able to use this site and its documents. This statement sets out the standard we work to, how we test, and how to tell us about a problem.