They put their name on the claim

Some claim forms ask for the details of the people who prepared the claim. What the form asks differs by country.1Source 1What the claim form, or the return it is attached to, asks about the people who prepared it: Canada Revenue Agency, Guide T4088, Part 9 "Claim preparer information" (Form T661), and Income Tax Act section 162(5.1) to (5.3) (Canada); Internal Revenue Code section 6695(b) and (c), 26 CFR 1.6109-2 and IRS, Instructions for Form 6765 (United States); HMRC, "Submit detailed information before you claim Research and Development (R&D) tax relief" and manual CIRD182000 (United Kingdom). More detail on your country page. Where the form asks, an adviser who gives their name is telling the tax authority they prepared the claim, and accepting whatever the rules for preparers in that country attach to that. It does not change your responsibility for the claim. It does mean the adviser is on the record beside you.

• Find out what the form in your country asks about preparers, on the country pages.
• Ask the adviser whether they will complete that section, and read the filed claim to confirm they did.
• Ask who signs the claim and who the tax authority will contact.
• Where the form has no preparer section, note that this green flag cannot apply, and look to the engagement letter and the correspondence for the adviser's role instead.