Ireland and Singapore claim controls (brief) | Research Credit Integrity Alliance

Key points

Ireland requires new claimants, and companies with no claim in the previous three accounting periods, to notify Revenue at least 90 days before claiming the R&D corporation tax credit.1
Singapore companies filing Form C submit a project-by-project R&D Claim Form with the return, covering objective, technical risk, novelty and the experimental study.23
Both revenue authorities use outside technical expertise: independent experts in Ireland, and a Technical Advisory Panel in Singapore.145
In both countries the company signs the claim and bears the consequences if it is wrong.136
Neither country's R&D claim documents reviewed ask who prepared the claim or how an adviser was paid.173

Two self-assessed systems

Both countries rely on the company to judge whether its work qualifies. Revenue's guidance says a company may claim the Irish credit on Form CT1 where it is satisfied it meets the legislation and has kept the necessary records.8 IRAS states that a Singapore taxpayer "need not apply to any government agency" and "must self-assess".5 What differs is the set of controls around the claim.

Ireland

The credit. The R&D corporation tax credit is 30 percent of allowable expenditure for accounting periods beginning on or after 1 January 2024, rising to 35 percent for periods with a specified return date on or after 23 September 2027. It is claimed within 12 months of the period end and paid in three instalments.81

Pre-filing notification. A company with no claim in its previous three accounting periods must notify Revenue on a prescribed form at least 90 days before it claims.1 The form gives the company's details, the number of R&D employees and projects, grant assistance and a synopsis of its R&D activities. It is "not a claim", and it is signed on behalf of the company.7

The claim. Form CT1 must show the instalments claimed, expenditure on plant, staff and other costs net of grants, and any carried forward credits. No documentation is filed, but contemporaneous records must support a "Science Test" and an "Accounting Test".8 Nothing is paid until a valid claim is made, and Revenue may examine a claim after payment.1

Experts. Revenue may consult outside experts on the science. It must first tell the company who they are and what it will disclose, and the company may object.14 Revenue's procedure requires a relevant PhD or equivalent and says the expert's role is "not to support the opinion of the Revenue officer".4

Consequences. An unauthorized claim may be charged to tax at four times the unauthorized amount, with interest from the date of payment, and penalties apply to amounts paid, offset or unpaid.18

Singapore

The deductions. IRAS describes a 100 percent deduction under section 14C and an additional deduction under section 14D, and under the Enterprise Innovation Scheme an additional 300 percent on the first 400,000 dollars of qualifying R&D spending for YAs 2024 to 2028, with an option to take up to 100,000 dollars of qualifying expenditure as a 20 percent cash payout.2

The R&D Claim Form. Form C filers submit it with the return; Form C-S filers keep it and produce it on request.23 For each project it asks for the objective, technical risk, novelty and the systematic study, including the qualifications of the people who did the work. An authorized person declares it "true and complete".3

Review. IRAS evaluates the claim and may consult IPOS International. A Technical Advisory Panel advises IRAS where the company asks for referral or where IRAS has rejected a claim after two rounds of review, and IRAS makes the final decision.25

Assurance framework. Companies with at least five in-house projects in Singapore and 500,000 dollars of qualifying spending can apply, nine months before filing, for upfront certainty over three YAs, after IRAS reviews a sample of projects.52

Consequences. IRAS states penalties of up to 200 percent of tax undercharged without intent to evade, and up to 400 percent with it.6 EIS cash payouts are paid only to the business, incorrectly paid amounts are recovered, and false information is an offence.9

How they compare

Control	Ireland	Singapore
Advance notice	90 day pre-filing notification for new claimants1	None identified; optional assurance framework5
Project detail with claim	Expenditure totals only8	Project write-ups (Form C filers)3
Outside expertise	Case by case experts, with notice and objection4	Standing Technical Advisory Panel5
Preparer or fee disclosed	No17	No3

What the record shows

The two countries place their controls at different points: Ireland before the claim for new entrants, Singapore in the detail of the claim and through an optional upfront review. Both rely on outside scientific expertise and both leave responsibility with the company.135 Neither asks how an adviser was paid. IRAS reports that in 2018, 83 percent of SME claims processed were granted full benefits and a further 6 percent were adjusted.2 No comparable Irish figure, and no figure in either country by who prepared a claim, was identified.

References

Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766(7) and section 766C(9) to (12), (14), (16) and (17). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Research & Development (R&D) Tax Measures (last updated 13 August 2026). https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses/research-development-(r-d)-tax-measures (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Parts 1 to 6. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/rnd-claim-form-(ya-2019-n-after).pdf (accessed 11 October 2026). Back
Revenue Commissioners, Tax and Duty Manual Part 29-02-05, Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits (last updated August 2025). https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-29/29-02-05.pdf (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, IRAS e-Tax Guide: Research and Development Tax Measures (Eighth Edition, published 30 January 2026), paragraphs 2.2 and 11 to 14. https://www.iras.gov.sg/docs/default-source/e-tax/research-and-development-tax-measures-etax-guide_6th-edition.pdf (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Penalties for Errors in Tax Returns (last updated 2 March 2023). https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/penalties-for-errors-in-tax-returns (accessed 11 October 2026). Back
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
Revenue Commissioners, Tax and Duty Manual Part 29-02-03, Research and Development (R&D) Corporation Tax Credit (last updated April 2026), sections 1, 2.6, 8, 8.6.2 and 8.7. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-29/29-02-03.pdf (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Enterprise Innovation Scheme (EIS), sections on the cash payout and frequently asked question 6. https://www.iras.gov.sg/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis) (accessed 11 October 2026). Back