Accountability of claim preparers

1Summary

A research and development tax claim is often prepared by someone other than the business that files it. This paper asks three questions about that person in five countries: the United States, the United Kingdom, Ireland, Canada and Singapore. First, does the claim identify the preparer? Second, which penalties can reach the preparer if the claim is wrong? Third, where does responsibility for an incorrect claim finally rest?

The answers differ more than might be expected. Canada requires every paid claim preparer to be named on the claim form, together with the billing arrangement and the fee, and makes the preparer jointly liable for a penalty if that information is false or missing.12 The United Kingdom requires contact details for every agent involved in a claim.34 The United States identifies the preparer who signs the return, but its research credit form does not ask who prepared the credit calculation.56 Ireland and Singapore rely mainly on agent access records or on a general reviewer question.78

In all five countries, penalties on preparers require proof of fault, and the claimant repays an incorrect credit. Only Canada asks how the preparer was paid. This paper describes the rules factually. It makes no recommendation for any country.

2Scope and method

The paper covers the national research and development incentive in each country: the federal credit under Section 41 in the United States; R&D tax relief in the United Kingdom; the R&D corporation tax credit in Ireland; the SR&ED program in Canada; and the R&D deductions and Enterprise Innovation Scheme in Singapore. It relies only on statutes, regulations, official forms and guidance published by each tax authority. The detailed rules for each country, with their sources, are on this site's country pages.

"Preparer" is used here in a broad sense: any person outside the business who is paid to prepare a claim or part of one. Each country uses its own terms. The United States speaks of tax return preparers, the United Kingdom of agents and tax advisers, Canada of claim preparers, and Singapore of tax agents and reviewers.

The paper does not assess how well any country's rules work in practice. No official source found for this paper measures that across countries.

3Who is identified as the preparer

3.1United States

A tax return preparer is any person who prepares for compensation any federal return or claim for refund, and the preparation of a substantial portion of a return or claim counts as preparing it.9 Any return or claim for refund prepared by a tax return preparer must bear an identifying number for the preparer, the preparer's employer, or both.10

The regulations place this obligation on the signing tax return preparer. The return or refund claim must include the identifying number of the preparer required to sign it, which is that individual's preparer tax identification number (PTIN), and, where the individual is employed by or associated with another person, that person's employer identification number.5 The signing preparer is the individual with primary responsibility for the overall substantive accuracy of the return. A person who prepares a substantial portion of a return without signing it, for example by giving advice that leads to a position or entry forming a substantial portion of the return, is a nonsigning tax return preparer.11

The research credit itself is claimed on Form 6765. Its instructions, revised in December 2025, require detailed information about business components and expenses, but they make no reference to a preparer or adviser.6 For refund claims, the IRS has since 2021 required specified information about the claim: the business components, the research activities, and the totals of qualified wage, supply and contract research expenses. In June 2024 it waived, for claims postmarked from 18 June 2024, the requirement to give at filing the names of the individuals who performed each activity and the information each sought to discover.12 None of these items names the person who prepared the claim.12

The result is that a federal research credit claim identifies the person who signed the return, but not necessarily the person who prepared the credit calculation. If the credit calculation was prepared by an adviser who did not sign, that adviser may be a nonsigning preparer under the regulations, but the return does not record that adviser's name or number.511

3.2United Kingdom

Since 2023, two filings that support a UK R&D claim ask for the agents involved. A company that must notify HMRC in advance does so on a claim notification, and every claim made on or after 8 August 2023 must be supported by an additional information form.3413 HMRC's guidance for both forms asks for the contact details of all agents involved in the claim, including any agent who has given advice, analyzed costs, helped prepare technical assessments, or given information for or completed the online forms or the Company Tax Return.34 Both forms also ask for the company's senior internal contact responsible for the claim.34

HMRC's manual lists the agent information in the additional information form as the agent's full name, business name, telephone number and email address.13 If the required information is not provided, the claim is invalid.13 HMRC lists the requirement to notify it "of the identity of any advisers used when compiling claims" among its policy changes, applying to claims from August 2023.14

3.3Ireland

A claim for the Irish R&D corporation tax credit is made on the company's corporation tax return. The details the company must give with the claim are its expenditure on plant and machinery, the emoluments of employees carrying on qualifying R&D, its other R&D expenditure and any credits carried forward.15 None of these is the identity of a preparer.15

Companies claiming for the first time, or after a gap of three accounting periods, must file a pre-filing notification at least 90 days before the claim. The form asks for the company's details, the number of R&D employees and projects, grant assistance and a description of the activities. It is signed on behalf of the company and has no field for an agent or preparer.1615

Revenue knows who acts for a company through its agent system. An agent or adviser must have a Tax Advisor Identification Number (TAIN), and Revenue records the agent's link to each client.7 That record shows the company's agent of record. It does not show a specialist who helped with an R&D claim without being the linked agent.71516

3.4Canada

Canada requires the most. The prescribed SR&ED form must contain "claim preparer information", which the Income Tax Act defines as prescribed information about the identity of the claim preparer, if any, and the arrangement under which the claim preparer agrees to accept consideration for preparing the form.171 A claim preparer is any person or partnership who agrees to accept consideration to prepare, or assist in preparing, the form, other than an employee acting in the course of employment.1

Part 9 of Form T661 puts this into practice. The claimant states whether a claim preparer was engaged in any way. If one was, it gives each preparer's name and 15 character business number, a billing arrangement code (the codes include a contingency fee calculated as a percentage of the credit earned, an hourly rate and a flat fee), the billing rate, and the total fee paid, payable or expected to be paid.2 Where no preparer was engaged, the claimant must still certify Part 9.2

The CRA has explained how this came about. Before the 2013 budget measure, taxpayers reported only the name of an external consultant who prepared certain parts of the form and the name of whoever completed it. The measure required each preparer's business number and billing arrangements, including whether contingency fees were used and the amount of fees, and applies to claims filed on or after 1 January 2014.18

3.5Singapore

Singapore's corporate income tax return asks a related but different question. Since the year of assessment 2021, Form C-S has asked whether the return was reviewed by an accredited tax professional, and for the reviewer's particulars.19 The explanatory notes state that a reviewer can include a tax agent or an in-house tax professional, and give an example in which the reviewer is the company's own director.8 IRAS states that the information "will be used by IRAS for profiling purpose to better understand our taxpayers".19

The R&D Claim Form asks for a person to contact on technical information about each project and is declared by an authorized person of the company. It has no field for an adviser who prepared the claim.20

3.6Figure 1: identification of the preparer compared

Country	Does the claim or a required filing name the person who prepared it?	Where
United States	The signing preparer, by PTIN and firm EIN. Form 6765 does not ask who prepared the credit.56	Return or refund claim
United Kingdom	Yes, every agent involved, by contact details3413	Claim notification and additional information form
Ireland	No field on the claim or pre-filing notification; the agent of record is linked through the TAIN system15167	Agent link records
Canada	Yes, every paid claim preparer, with business number, billing arrangement and fee2	Form T661, Part 9
Singapore	The reviewer of the return, where the company names one; no field on the R&D Claim Form820	Form C-S

4Penalties that reach the preparer

4.1United States

The Internal Revenue Code applies civil penalties to every tax return preparer, whatever the preparer's credentials. If any part of an understatement on a return or refund claim is due to a position without substantial authority (or, if disclosed, without a reasonable basis) that the preparer knew or should have known of, the preparer pays the greater of $1,000 or 50 percent of the income derived or to be derived from the return or claim.21 For willful or reckless conduct the amount is the greater of $5,000 or 75 percent of that income.21 An understatement includes an overstatement of the net amount creditable or refundable, which covers an overstated credit.21 No penalty applies under the first rule if there was reasonable cause and the preparer acted in good faith.21

Failing to sign a return or to include the required identifying number carries a penalty of $50 for each failure, capped at $25,000 a year, with inflation adjustment.22 Treasury's summary for calendar year 2024 lists those amounts as $60 and $30,000.23 A person who aids or assists in preparing any portion of a return or claim, knowing it will result in an understatement of another person's tax, is liable to a penalty of $1,000, or $10,000 where the document relates to a corporation's tax.24 A court may enjoin a preparer who has engaged in conduct subject to those penalties, or who has guaranteed the allowance of any tax credit, and may bar a preparer who has done so continually or repeatedly.25

Professional rules apply only to some preparers. Circular 230 restricts contingent fees for practitioners, but in 2014 the D.C. Circuit held that Treasury's authority over practice before it does not extend to regulating tax return preparers.2627

4.2United Kingdom

Since 1 April 2026, HMRC can charge penalties on a tax adviser for sanctionable conduct: doing or omitting something in the course of assisting clients with the intention of bringing about a loss of tax revenue.2829 The penalty is up to 70 percent of the potential lost revenue, capped at £1 million, for a first penalty; up to 85 percent, capped at £5 million, for the second to fifth; and up to 100 percent with no maximum after that. The minimum is £7,500, and HMRC must publish details of an adviser who receives a penalty above that amount.28

Separately, anyone who interacts with HMRC about someone else's tax affairs and is paid for it must now register for an agent services account, under requirements HMRC is introducing in stages.30

4.3Ireland

The R&D credit legislation contains no penalty aimed at claim preparers.15 Under general provisions, any person who deliberately assists in or induces the making of an incorrect income tax or corporation tax return is liable to a penalty of €4,000, and knowingly aiding or assisting an incorrect return is a revenue offence.31

4.4Canada

Canada has a penalty written for SR&ED preparers. A false statement or omission in the claim preparer information attracts a penalty of $1,000, for which the person responsible and any claim preparer are jointly and severally, or solidarily, liable.1 A claim preparer is not liable if it exercised the care, diligence and skill of a reasonably prudent person in comparable circumstances.1 The CRA's guide states that the penalty may be assessed for each claim with missing, incomplete or inaccurate preparer information.2

A general third party penalty also applies to a person who makes or participates in a false statement on behalf of another person, knowing it is false or in circumstances amounting to culpable conduct. It is the greater of $1,000 and the lesser of the other person's penalty and $100,000 plus the person's gross compensation for the statement.32 An adviser is not treated as culpable solely because it relied in good faith on information from the client.32

4.5Singapore

Singapore's offences for false information in an Enterprise Innovation Scheme cash payout extend to anyone who acts "to assist another person to obtain" a payout that is not due. Wilfully giving false information carries a penalty of three times the payout involved, and false records or fraud carry a penalty of four times the payout, in each case with fines or imprisonment.33 IRAS states that it "will not hesitate to take action against errant tax agents or accountants" who provide objectionable tax advice.34

4.6Figure 2: penalties that can reach a preparer

Country	Main preparer penalty	Fault required
United States	Greater of $1,000 or 50 percent of income from the claim; greater of $5,000 or 75 percent21	Unreasonable position known or that should have been known; willful or reckless conduct
United Kingdom	Up to 70, 85 or 100 percent of potential lost revenue, minimum £7,50028	Intention to bring about a loss of tax revenue
Ireland	€4,000; revenue offence31	Deliberate assistance; knowledge
Canada	$1,000 joint penalty on preparer information; third party penalty linked to compensation132	False statement or omission, subject to due diligence; knowledge or culpable conduct
Singapore	Three or four times the payout, with fine or imprisonment33	Wilful intent

Canada's preparer information penalty is the only one in the table that turns on whether information about the preparer is complete, rather than on the substance of the claim.1

5Where responsibility for the claim rests

In every country reviewed, an incorrect credit is recovered from the claimant, and the main penalties fall on the claimant.

United States. A refund claim for an excessive amount carries a penalty of 20 percent of the excess on the person making the claim, unless there is reasonable cause, and an underpayment from negligence or a substantial understatement carries a 20 percent accuracy-related penalty.3536
United Kingdom. HMRC states that a taxpayer who asks an adviser to do something on its behalf must do everything it reasonably can to prevent inaccuracies, and may be charged a penalty if it does not.37
Ireland. Where a claim is found not to be authorized, the company may be charged to tax on four times the unauthorized amount.15 Revenue's Code of Practice states that the taxpayer "cannot devolve the responsibility of making a correct return to an agent".38
Canada. The CRA tells businesses that it is their responsibility to verify the accuracy of the information submitted on their behalf, even where a third party prepares the claim.39
Singapore. The R&D Claim Form is declared by an authorized person of the company, who acknowledges that penalties may be imposed for incorrect or false declarations.20

Canada's joint liability is the only rule reviewed that makes the preparer and the claimant liable for the same penalty.1

6Information about fees

Only Canada asks how the preparer was paid.2 In 2012 the Canadian government announced a study "to better understand the practice of businesses hiring consultants on a contingency-fee basis" to prepare SR&ED claims, and the disclosure rules followed in the 2013 budget.4018

The United Kingdom regulates how money from a claim moves rather than how the adviser is paid. For claims made on or after 1 April 2024, HMRC will generally pay R&D tax credit only to the claimant company, and new assignments of R&D tax credit payments made on or after 22 November 2023 are void.41 HMRC said the change would help reduce non-compliance "by reducing the financial incentive for agents to overstate claims".14 Ireland's guidelines state that agents are not permitted to receive refunds of their clients' business taxes directly.7

The United Kingdom publishes analysis by whether a specialist R&D agent was used. HMRC reported that around half of companies used a specialist R&D agent and that non-compliance, as a value of claims, was slightly higher in claims submitted with one.14 That analysis does not distinguish agents by how they were paid.14

None of the other forms reviewed asks about fees: not Form 6765 in the United States, the additional information form in the United Kingdom, the pre-filing notification in Ireland, or the R&D Claim Form in Singapore.6131620

7What the comparison shows

This section describes what the sources show. It does not recommend any change in any of the five countries.

Identification varies. One country asks the claimant to name every agent or consultant involved in a claim, one names every paid preparer with the fee, and the others identify an adviser only indirectly.342
Penalties require fault. Each country's preparer penalties depend on a defined level of fault, from an unreasonable position in the United States to an intention to cause a loss of tax in the United Kingdom.2128
The claimant carries the claim. In each country the claimant repays an incorrect credit, and several authorities state expressly that responsibility cannot be passed to an agent.35373839
Fee data is rare. Canada is the only country reviewed that collects the fee basis on the claim. The United Kingdom addresses contingency fees through the flow of payments.241

No official source found for this paper compares claim outcomes across countries by how the preparer was identified or paid. Readers should treat the comparison as a description of rules, not as evidence of their effects.

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Cite this paper

Summary

1Summary

2Scope and method

3Who is identified as the preparer

3.1United States

3.2United Kingdom

3.3Ireland

3.4Canada

3.5Singapore

3.6Figure 1: identification of the preparer compared

4Penalties that reach the preparer

4.1United States

4.2United Kingdom

4.3Ireland

4.4Canada

4.5Singapore

4.6Figure 2: penalties that can reach a preparer

5Where responsibility for the claim rests

6Information about fees

7What the comparison shows

References

About this paper

Cite this paper

Summary

1Summary

2Scope and method

3Who is identified as the preparer

3.1United States

3.2United Kingdom

3.3Ireland

3.4Canada

3.5Singapore

3.6Figure 1: identification of the preparer compared

4Penalties that reach the preparer

4.1United States

4.2United Kingdom

4.3Ireland

4.4Canada

4.5Singapore

4.6Figure 2: penalties that can reach a preparer

5Where responsibility for the claim rests

6Information about fees

7What the comparison shows

References

About this paper

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