Ireland: Checking an adviser's credentials

An agent who acts for a client with Revenue needs a tax advisor identification number (TAIN) and must be linked to the client. Revenue's guidelines for agents say plainly that Revenue does not operate any system for approving tax agents or advisers, and that holding a TAIN or a tax clearance certificate is not an approval or endorsement of an entity's conduct, experience or abilities.1Source 1Revenue, Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers (September 2026). So a TAIN tells you that the person can act with Revenue for clients; it tells you nothing about competence, and Revenue does not vouch for agents.

The external checks this page describes are the professional bodies' registers and codes. Membership is voluntary.

• Chartered Accountants Ireland keeps an online directory of its members and registered firms.2Source 2Chartered Accountants Ireland, Find a firm or member. When this page was reviewed on 13 October 2026 the directory page said the service was temporarily unavailable, so check it again.
• The Irish Tax Institute keeps a member directory of Chartered Tax Advisers; when this page was reviewed the Institute said its search was being updated and that a list was available by email on request.3Source 3Irish Tax Institute, Member directory.

Other accountancy bodies may keep their own searches. Ask the adviser which body each named person belongs to and look the names up there. A body's rules bind its members, and its complaints process is the second step if something goes wrong (complaints about an adviser).

The R&D credit is claimed by the company in its corporation tax return.4Source 4Revenue, Tax and Duty Manual Part 29-02-03 (April 2026), section 2.6. Ask who will prepare the claim, who will file the return and under whose TAIN, and whether the people who write the technical case are the same people who will deal with Revenue if questions come. The who is named on the claim? page covers the question in general.

A professional body listing tells you that the person is a member of that body and is bound by its code. It does not tell you whether the person has prepared R&D credit claims before, who will write your technical case, or whether help with a Revenue compliance intervention is in the price. Those come from the twenty questions and the engagement letter. A person who belongs to no body is not for that reason doing anything wrong, because Revenue operates no system for approving agents;1Source 1Revenue, Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers (September 2026). it means that no body's code or complaints process stands behind the name.

• Which professional body does each named person belong to, and under what membership number?
• Will you act as our agent with Revenue under your TAIN, or only prepare the claim?
• Who will write the technical case, and will they talk to the people who did the work? (Who will do the technical work?)
• Do you pay or receive referral fees for introductions, and will you tell us in writing? (Do you pay or receive referral fees?)

• What qualifications does the team have? and named people with qualifications you can check
• Your responsibility and complaints about an adviser in Ireland
• Reference check guide

Sources

1. Revenue, Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers (September 2026).   Back
2. Chartered Accountants Ireland, Find a firm or member.  Back
3. Irish Tax Institute, Member directory.  Back
4. Revenue, Tax and Duty Manual Part 29-02-03 (April 2026), section 2.6.  Back