On this page
Every item below has been opened and checked against its publisher's own website. The one-line notes describe what each document is; they are not summaries of its findings. For the full list of sources cited across the site, see the bibliography.
United States: oversight reports
- Government Accountability Office, Tax Policy: The Research Tax Credit's Design and Administration Can Be Improved, GAO-10-136 (published November 6, 2009; publicly released December 8, 2009). GAO's review of how the research credit is designed and administered, with recommendations to Congress and Treasury, including on definitions and documentation standards.
- Treasury Inspector General for Tax Administration, Processes Are Needed to Identify Small Businesses Erroneously Claiming the Research Tax Credit Payroll Tax Offset, Report 2019-40-014 (December 19, 2018). An audit of how the IRS identifies ineligible claims for the payroll tax offset version of the research credit.
United States: law and IRS guidance
- Internal Revenue Code, 26 U.S.C. section 41. The statute that provides the federal credit for increasing research activities, including the definition of qualified research.
- Treasury Department, Circular No. 230 (Rev. 6-2014). The regulations governing practice before the IRS; section 10.27 sets the rules on contingent fees.
- Internal Revenue Service, Instructions for Form 6765. The IRS instructions for claiming the research credit, including Section G business component reporting.
- Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions. The IRS statement of what a research credit refund claim must contain, with the dates of each change.
United States: court records
- Ridgely v. Lew, Civil Action No. 1:12-cv-00565 (CRC) (D.D.C. July 16, 2014), Memorandum Opinion. The decision on the IRS's authority to restrict contingent fees for ordinary refund claims under Circular 230.
United Kingdom
- HM Revenue and Customs, Approach to Research and Development tax reliefs 2023 to 2024 (published 30 October 2024). HMRC's corporate report on error and fraud in R&D tax reliefs and the policy and operational changes made in response, including measures on agents.
- HM Revenue and Customs, Additional information you must submit before you claim Research and Development tax relief. Guidance on the Additional Information Form, including the agent details it requires.
- HM Revenue and Customs, Corporate Intangibles Research and Development Manual, CIRD183000. HMRC's internal guidance on advance notification of R&D claims.
- HM Revenue and Customs, The HMRC standard for agents. HMRC's statement of what it expects of tax agents and advisers.
Ireland
- Revenue, Tax and Duty Manual Part 29-02-03, Research and Development (R&D) Corporation Tax Credit. Revenue's detailed guidance on the R&D credit, including pre-filing notification and the use of independent experts.
Canada
- Canada Revenue Agency, SR&ED T661 Claim Form, 2013 Revision, Claim preparer information. The CRA's explanation of the claim preparer and fee information required on Form T661 and the related penalty.
- Canada Revenue Agency, Budget 2013, Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. The CRA's summary of the Budget 2013 measures, including the reporting of contingency fees by claim preparers.
Academic research
- Bronwyn Hall and John Van Reenen, "How effective are fiscal incentives for R&D? A review of the evidence", Research Policy, volume 29, issues 4 and 5 (2000), pages 449 to 469. A peer-reviewed review of the evidence on the effect of R&D tax incentives.
- Nick Bloom, Rachel Griffith and John Van Reenen, "Do R&D tax credits work? Evidence from a panel of countries 1979 to 1997", Journal of Public Economics, volume 85, issue 1 (2002), pages 1 to 31. A peer-reviewed study of the effect of R&D tax credits across countries.