# KnowYourFees > A plain English guide to how R&D tax advisers are paid, and what to check before you sign. KnowYourFees.org is published by Swanson Reed, an R&D tax advisory firm that competes with other advisers. This site does not recommend any adviser, including Swanson Reed. - Not advice: The content on this site is general information. It is not tax, legal or financial advice and does not create an adviser relationship. Speak to a qualified adviser about your own circumstances. - Corrections and right of reply: https://knowyourfees.org/about-us/corrections - Contact: hello@researchcreditintegrity.org ## Core (5 pages) - [Home](https://knowyourfees.org) - [Start here](https://knowyourfees.org/start-here): Three reading lists, in order, for the three reasons people come to this site: choosing an adviser, reviewing a proposal, or being unhappy with the adviser you have. Each step says why it is there. - [Contact](https://knowyourfees.org/contact): Get in touch about the site: a question, a correction or right of reply, a media enquiry, or a broken link. We do not give tax, legal or financial advice. - [FAQs](https://knowyourfees.org/faqs): Short answers to common questions about R&D tax adviser fees, choosing an adviser, contracts and what to do when something goes wrong. Each answer links to the page it summarises. - [Sitemap](https://knowyourfees.org/sitemap): Every page on this site, listed by section, with the date each was last updated. Search engines read the same list as XML. ## Fee types (10 pages) - [Fee types](https://knowyourfees.org/fee-types): How R&D tax advisers are paid. Nine fee models, each explained with the same worked example so you can compare proposals on the same terms. - [Contingent success fees](https://knowyourfees.org/fee-types/contingent-success-fees): A contingent fee is paid only if the claim succeeds, usually as a percentage of the benefit. It needs no cash up front and ties the fee to the result. Here is what that means for you. - [Percentage of refund fees](https://knowyourfees.org/fee-types/percentage-of-refund-fees): A percentage of refund fee is a share of the money that actually comes back, rather than the amount claimed. The difference decides who carries the risk of a reduced claim. - [Fixed fees](https://knowyourfees.org/fee-types/fixed-fees): A fixed fee is an amount agreed up front, whatever the claim turns out to be. It is easy to compare and does not rise with the claim, but it can cost more than a percentage on a small claim. - [Capped fees](https://knowyourfees.org/fee-types/capped-fees): A capped fee is a percentage fee with a ceiling. Below the cap it behaves like a success fee; above it the fee stops rising. Whether the cap matters depends on where it sits. - [Hourly fees](https://knowyourfees.org/fee-types/hourly-fees): An hourly fee pays the adviser for time spent, whatever the claim is worth. It rewards efficient work and does not rise with the claim, but the total is uncertain until the work is done. - [Hybrid fees](https://knowyourfees.org/fee-types/hybrid-fees): A hybrid fee mixes two models, usually a fixed part plus a percentage of the benefit. It shares the risk between you and the adviser, if the two parts are set with care. - [Retainer plus success fees](https://knowyourfees.org/fee-types/retainer-plus-success-fees): A retainer plus success fee pays the adviser a regular amount through the year and a share of the benefit when the claim succeeds. It suits ongoing work, if the two parts add up fairly. - [Deferred fees](https://knowyourfees.org/fee-types/deferred-fees): A deferred fee is agreed now and paid later, usually when the benefit arrives. It eases cash flow without tying the fee to the size of the claim, but it is still due if the claim fails. - [Software-assisted claims](https://knowyourfees.org/fee-types/software-assisted-claims): Some advisers prepare claims largely through software, with your staff entering the information. Fees may be a percentage, a subscription or both. Who checks the claim matters as much as the price. ## Questions to ask (21 pages) - [Questions to ask](https://knowyourfees.org/questions-to-ask): Twenty questions to ask an R&D tax adviser before you sign, in the order a proposal raises them. Print the checklist and take it into the meeting. - [How are your fees calculated?](https://knowyourfees.org/questions-to-ask/how-are-your-fees-calculated): The first question. If you cannot work out the fee from the engagement letter alone, you cannot compare the proposal with any other. - [What exactly is the fee a percentage of?](https://knowyourfees.org/questions-to-ask/what-exactly-is-the-fee-a-percentage-of): A percentage means nothing until you know the base. The credit, the refund, the qualifying spend and the tax saved are different amounts, and the fee can differ by thousands depending on which one. - [Is the fee based on the benefit claimed or received?](https://knowyourfees.org/questions-to-ask/is-the-fee-based-on-the-benefit-claimed-or-received): Claimed or received is the difference between a fee that stays fixed when the tax authority reduces the claim and a fee that falls with it. - [What happens to the fee if the claim is reduced?](https://knowyourfees.org/questions-to-ask/what-happens-to-the-fee-if-the-claim-is-reduced): If the tax authority reduces the claim, you repay the difference. Whether the fee comes down, and whether any part is refunded, is the sentence in the letter that matters most. - [Is review support included?](https://knowyourfees.org/questions-to-ask/is-review-support-included): If the tax authority asks questions, you will want the person who prepared the claim to answer them. Whether that help is in the price, and what it covers, needs to be in writing. - [Who will do the technical work?](https://knowyourfees.org/questions-to-ask/who-will-do-the-technical-work): The claim rests on a technical case: which projects qualify and why. Who writes that case, and whether they talk to the people who did the work, decides how well it holds. - [What qualifications does the team have?](https://knowyourfees.org/questions-to-ask/what-qualifications-does-the-team-have): Ask who is on the team, what they are qualified in, and whether a professional body stands behind them. - [Who is named on the claim?](https://knowyourfees.org/questions-to-ask/who-is-named-on-the-claim): Some claim forms ask who prepared the claim and how they were paid. An adviser willing to be named is standing behind the work. One who is not should be asked why. - [How do you decide what qualifies?](https://knowyourfees.org/questions-to-ask/how-do-you-decide-what-qualifies): An adviser who can tell you what they left out, and why, is applying the test. One who finds that everything qualifies may be, or may not be looking hard. - [What records will you need from us?](https://knowyourfees.org/questions-to-ask/what-records-will-you-need-from-us): A claim is built from records: time, costs, project notes. What the adviser needs, who collects it, and who keeps it afterwards decides how much work the claim is and how well it survives a review. - [Can we see the full claim before filing?](https://knowyourfees.org/questions-to-ask/can-we-see-the-full-claim-before-filing): The claim goes in with your name on it. Seeing the whole thing before it is filed, numbers and technical case, is one of the best protections you have, whatever the fee model. - [Do you claim every year by default?](https://knowyourfees.org/questions-to-ask/do-you-claim-every-year-by-default): Some engagements run for one claim. Some renew every year unless you stop them. Knowing which one you are signing, and how to end it, matters before the first year is out. - [Do you file amended or refund claims?](https://knowyourfees.org/questions-to-ask/do-you-file-amended-or-refund-claims): A claim for past years can be legitimate. It can also be the opening line of a cold call. Ask how the adviser decides, what the time limits are, and what the fee covers. - [What happens if we end the engagement?](https://knowyourfees.org/questions-to-ask/what-happens-if-we-end-the-engagement): Ending an engagement should be a notice period and a handover. Read what happens to the fee, the records and any claim in progress before you need to know. - [Are there minimum or exit fees?](https://knowyourfees.org/questions-to-ask/are-there-minimum-or-exit-fees): A minimum fee turns a success fee into a fixed cost on a small claim. An exit fee makes leaving expensive. Both can be fair, and both need to be known before you sign. - [When and how is the fee paid?](https://knowyourfees.org/questions-to-ask/when-and-how-is-the-fee-paid): On signing, on filing, or when the money arrives: the timing of the fee decides whether you are paying before you know the claim has succeeded. - [Do you use subcontractors?](https://knowyourfees.org/questions-to-ask/do-you-use-subcontractors): The firm you sign with may not be the people who do the work. Subcontracting can be sensible; it also raises questions about confidentiality, quality and who answers for the claim. - [Do you pay or receive referral fees?](https://knowyourfees.org/questions-to-ask/do-you-pay-or-receive-referral-fees): If someone was paid to introduce you, that payment came from somewhere. Knowing who is paid for the introduction tells you whose interest the introduction served. - [Can we speak to references?](https://knowyourfees.org/questions-to-ask/can-we-speak-to-references): A reference is a business like yours that has been through a claim and a review with this adviser. Ask for one, and ask the reference the questions on this site. - [How do you handle a tax authority review?](https://knowyourfees.org/questions-to-ask/how-do-you-handle-a-tax-authority-review): A review is where a claim is tested and where the engagement is tested with it. Ask what the adviser does, who does it, how long it takes and what it costs, before there is a letter on your desk. ## Red flags (13 pages) - [Red flags](https://knowyourfees.org/red-flags): Twelve practices worth asking more questions about, each with when it is a problem, when it is not, and what to do. Every one sits beside the green flag that answers it. - [Uncapped success fees](https://knowyourfees.org/red-flags/uncapped-success-fees): A percentage fee with no upper limit rises in step with the claim, however large it gets. Sometimes that is fair; sometimes it is the most expensive term in the letter. - [Pressure to sign quickly](https://knowyourfees.org/red-flags/pressure-to-sign-quickly): A deadline can be real. A filing date, a time limit for a past year, the end of a tax year. It can also leave you no time to read the letter. The difference is whether the deadline is explained. - [Guaranteed claim amounts](https://knowyourfees.org/red-flags/guaranteed-claim-amounts): A number promised before anyone has looked at the work is a guess. An estimate given after the work has been assessed, with its assumptions, is something else. - [Everything qualifies](https://knowyourfees.org/red-flags/everything-qualifies): An adviser who finds that all of your work qualifies may have looked carefully at a business that does a lot of qualifying work. Or may not have looked at all. Ask what was left out. - [No one speaks to your engineers](https://knowyourfees.org/red-flags/no-one-speaks-to-your-engineers): The technical case for a claim is written best by someone who has talked to the people who did the work. A claim prepared entirely from documents or from the finance team is easier to get wrong. - [You cannot see the claim](https://knowyourfees.org/red-flags/you-cannot-see-the-claim): The claim goes in with your name on it. If you are offered a summary and a signature page instead of the claim itself, ask why. There can be a reason, and you can still ask to see it. - [Unclear fee base](https://knowyourfees.org/red-flags/unclear-fee-base): A percentage of 'the benefit' can mean the credit, the refund, the tax saved or the spend behind the claim. If the letter does not say which, you do not know what you are paying. - [Review support costs extra](https://knowyourfees.org/red-flags/review-support-costs-extra): Help with a tax authority review can be priced separately. That is a legitimate choice if it is clear, and a problem if it is hidden or open-ended. - [Automatic renewal clauses](https://knowyourfees.org/red-flags/automatic-renewal-clauses): An engagement that renews itself each year can be a convenience. It becomes a problem when the notice period is long, the renewal date is easy to miss, or a fee is due for a year you did not want. - [Cold calls about unclaimed refunds](https://knowyourfees.org/red-flags/cold-calls-about-unclaimed-refunds): A call out of the blue about money your business is owed can be a legitimate introduction. It can also be the start of a claim nobody has assessed. Treat it as a proposal, not a discovery. - [Adviser not named on the claim](https://knowyourfees.org/red-flags/adviser-not-named-on-the-claim): Where the claim form has a place for the preparer and the adviser leaves it empty, ask why. There may be a reason. There is also a form that asked. - [Exit fees that lock you in](https://knowyourfees.org/red-flags/exit-fees-that-lock-you-in): A charge for leaving can reflect real work. It can also make changing adviser so expensive that you stay. The difference is what the fee is for and how large it is. ## Green flags (9 pages) - [Green flags](https://knowyourfees.org/green-flags): Eight practices that make an engagement easier to understand and a claim easier to defend. Any adviser can adopt them, and none of them guarantees a good adviser. - [A fee you can work out yourself](https://knowyourfees.org/green-flags/a-fee-you-can-work-out-yourself): If you can take the engagement letter and your own figures and arrive at the fee, you can compare the proposal with any other and you know what a good year will cost. - [They talk to the people who did the work](https://knowyourfees.org/green-flags/they-talk-to-the-people-who-did-the-work): A technical case written after talking to your engineers describes work they recognise. That is the case a review will test, and the one your people can defend. - [You see the whole claim before filing](https://knowyourfees.org/green-flags/you-see-the-whole-claim-before-filing): The claim is yours. An adviser whose process puts the full claim in front of you, with time to read it, before it is filed, is treating it that way. - [They tell you what does not qualify](https://knowyourfees.org/green-flags/they-tell-you-what-does-not-qualify): An adviser who tells you which projects and costs they left out, and why, is applying the test. That is what a claim that survives a review is built on. - [Review support is in the price](https://knowyourfees.org/green-flags/review-support-is-in-the-price): A fee that includes help with a tax authority review, written down with what it covers, removes a cost you cannot predict and tells you the adviser expects to stand behind the claim. - [Named people with qualifications you can check](https://knowyourfees.org/green-flags/named-people-with-qualifications-you-can-check): A proposal that names the people who will do the work, with qualifications and registrations you can check, is telling you who answers for the claim before you sign. - [They put their name on the claim](https://knowyourfees.org/green-flags/they-put-their-name-on-the-claim): Where the claim form asks who prepared it, an adviser who gives their name is standing beside you. Where it does not ask, this green flag does not apply. - [You can leave with your records](https://knowyourfees.org/green-flags/you-can-leave-with-your-records): An engagement you can end with reasonable notice, taking your records and working papers with you at no charge, is one you can afford to leave. That keeps every other term honest. ## Case studies (13 pages) - [Case studies](https://knowyourfees.org/case-studies): Twelve illustrative case studies: invented businesses, the shared illustrative figures, and what would have helped in each case. Filter by fee type, red flag or company type. - [The fee that stayed when the claim shrank](https://knowyourfees.org/case-studies/the-fee-that-stayed-when-the-claim-shrank): A percentage fee charged on the claim as filed, a reduction on review two years later, and no refund clause: the business repaid the difference and the fee stayed where it was. What to ask before signing. - [The three-year contract nobody remembered](https://knowyourfees.org/case-studies/the-three-year-contract-nobody-remembered): A fixed annual fee that renewed automatically with a six month notice period, found only when the business tried to leave: how a term that nobody read in year one decided year four, and how to spot the clause. - [The cold call about past years](https://knowyourfees.org/case-studies/the-cold-call-about-past-years): An unsolicited offer to amend earlier returns, a refund that arrived, and a review that followed: what a small business learned about claims for past years, and what to check before saying yes. - [Two proposals, one claim](https://knowyourfees.org/case-studies/two-proposals-one-claim): A fixed fee and a percentage fee put on the same basis by a business making an uncertain first claim: the crossover point, the bad year, the non-fee terms, and a decision made knowingly. A case that ends well. - [The fee that grew with the payroll](https://knowyourfees.org/case-studies/the-fee-that-grew-with-the-payroll): An uncapped percentage that rose each year as a startup hired, for the same adviser work: how the fee went from $20,000 to $100,000 in three years, and how a cap changed it. - [The claim the engineers never saw](https://knowyourfees.org/case-studies/the-claim-the-engineers-never-saw): A claim written from cost records without the technical team, and what happened when the tax authority asked questions the engineers could not answer: why the people who did the work should read the claim. - [When the review letter arrived](https://knowyourfees.org/case-studies/when-the-review-letter-arrived): A fixed fee that covered preparing the claim, and review help that turned out to be extra, at hourly rates with no budget, when a medical device company's claim was reviewed: what the engagement letter should have said, and what the help cost. - [Everything qualified, until it did not](https://knowyourfees.org/case-studies/everything-qualified-until-it-did-not): Most of the payroll claimed as R&D by a consultancy whose adviser found that everything qualified, and the repayment that followed a review: how to test what qualifies before the tax authority does. - [Getting the records back](https://knowyourfees.org/case-studies/getting-the-records-back): A change of adviser, an exit fee and a dispute over working papers: how an engineering group found that its claim file belonged to someone else, and how ownership of records should be agreed. - [The referral nobody mentioned](https://knowyourfees.org/case-studies/the-referral-nobody-mentioned): An introduction from a trusted accountant who was paid for it, discovered a year later: nothing wrong with the claim, and a question that would have brought the payment out before signing. - [The manufacturer who negotiated a cap](https://knowyourfees.org/case-studies/the-manufacturer-who-negotiated-a-cap): A business that kept its adviser and changed the fee terms: what a manufacturer asked for at renewal when its claim doubled, what it offered in return, and what it got. A case that ends well. - [A second opinion before filing](https://knowyourfees.org/case-studies/a-second-opinion-before-filing): An independent check that found a problem before the claim was filed: a life sciences startup, a draft claim with one doubtful project, and an hourly review that paid for itself. When a second opinion is worth it. ## Contracts (11 pages) - [Contracts](https://knowyourfees.org/contracts): The ten clauses in an engagement letter that decide what you pay, who carries the risk and how you leave, each with a sample clause written for this guide, a plain English reading and what to look for. - [Fee basis](https://knowyourfees.org/contracts/fee-basis): The clause that says what you pay and what the fee is worked out on. If you cannot calculate the fee from this clause and your own figures, ask for it to be rewritten until you can. - [What counts as the benefit](https://knowyourfees.org/contracts/what-counts-as-the-benefit): The definition that decides what a percentage fee is a percentage of. Cash, a reduction in tax, a loss carried forward and the amount claimed are different numbers, and the letter chooses one. - [Review and audit support](https://knowyourfees.org/contracts/review-and-audit-support): The clause that says who helps if the tax authority asks questions, what the help covers, for how long and at what cost. Help is not the same as paying any tax that becomes due. - [Fee refund if the claim is reduced](https://knowyourfees.org/contracts/fee-refund-if-the-claim-is-reduced): The clause that says what happens to the fee you have already paid if the tax authority reduces the claim. Without it, nothing in the letter brings the fee down while you repay the difference. - [Termination and exit fees](https://knowyourfees.org/contracts/termination-and-exit-fees): The clause that says how either side can end the engagement, what is owed when it ends, and what happens to a claim in progress. It decides whether leaving is a notice period or a bill. - [Ownership of records and work](https://knowyourfees.org/contracts/ownership-of-records-and-work): The clause that says who owns the claim file: your records, the technical report, the calculations and the working papers. It decides whether you can defend the claim, or move it, without the adviser. - [Liability and indemnity](https://knowyourfees.org/contracts/liability-and-indemnity): The clause that limits what you can recover from the adviser if something goes wrong, and what you promise to cover for them. Read it with the review and refund clauses: together they say who carries the risk. - [Who signs the claim](https://knowyourfees.org/contracts/who-signs-the-claim): The clause that says whose name goes on the claim, who approves the final version and whether the adviser is named where the form asks. It is where responsibility for the claim is written down. - [Confidentiality](https://knowyourfees.org/contracts/confidentiality): The clause that says what the adviser may do with your technical and financial information: who they can pass it to, what they can say about you, and for how long the promise lasts. - [Multi-year and renewal terms](https://knowyourfees.org/contracts/multi-year-and-renewal-terms): The clause that says how long the engagement runs, whether it renews by itself and what you owe for a year in which you do not claim. It is easy to miss and expensive to get wrong. ## Tools (8 pages) - [Tools](https://knowyourfees.org/tools): A calculator, a health check, two printable checklists, a scorecard spreadsheet, a brief template and a reference check guide, all free, with no email address asked for. They help you compare proposals and read a contract. They carry no tax facts and they never rate an adviser. - [Fee comparison calculator](https://knowyourfees.org/tools/fee-comparison-calculator): Enter a claim figure and the terms from a proposal. The calculator shows what a percentage fee, a fixed fee, a capped fee and an hourly fee would cost on the same claim. The assumptions stay beside the result. Illustrative only, and not a recommendation of any fee model or adviser. - [Proposal scorecard](https://knowyourfees.org/tools/proposal-scorecard): A spreadsheet for comparing up to four proposals. It holds your expected claim and half of it, each fee and its extras, and the bad year cost. It also holds ten facts about each engagement letter, and your own criteria, weights and scores. It adds up what you enter. It holds no rating or benchmark from this site. - [Questions checklist](https://knowyourfees.org/tools/questions-checklist): The twenty questions to ask an R&D tax adviser as a printable PDF, one to a box, with the one line version of each and space for the answer. Sized to print on A4 and on US Letter. The questions themselves are on the site, with what a good answer sounds like. - [Engagement letter checklist](https://knowyourfees.org/tools/engagement-letter-checklist): The ten clauses of an R&D adviser engagement letter as a printable PDF checklist: for each clause, what to look for, what to ask more about, and three tick boxes. Read the letter and its standard terms against it before you sign. - [Request for proposal template](https://knowyourfees.org/tools/request-for-proposal-template): A one page brief to send to R&D tax advisers, as a Word file with placeholders. It covers who you are, what you want, your figures, what you will provide, what to send back, the timetable and how you will decide. Send the same brief to every candidate. - [Reference check guide](https://knowyourfees.org/tools/reference-check-guide): What to ask an adviser's past clients, in the order to ask it. How the fee was worked out, whether they saw the claim before filing, what happened in a review, and whether they would sign again. A reference tells you what happened to one business. It does not prove anything about yours. - [Adviser health check](https://knowyourfees.org/tools/adviser-health-check): Ten yes or no questions about the adviser and the engagement letter you already have. It ends with a list of points to raise with your adviser, each linked to its question page, and to a script where one fits. Never a score, a grade or a verdict on any firm. ## Scripts (8 pages) - [Scripts](https://knowyourfees.org/scripts): Short, polite emails you can copy and adapt: asking how a fee is worked out, asking for a cap, asking to see the claim, asking about referral fees, declining a cold call, requesting your records and giving notice. - [Asking how the fee is calculated](https://knowyourfees.org/scripts/asking-how-the-fee-is-calculated): An email asking for the fee base, the rate, any cap or minimum, the payment timing and a worked example, in writing, so that proposals can be compared on the same basis. - [Asking for a fee cap](https://knowyourfees.org/scripts/asking-for-a-fee-cap): An email proposing a ceiling on a percentage fee, with the reasons a business can give and the alternatives it can offer if the answer is no. - [Asking to see the claim before filing](https://knowyourfees.org/scripts/asking-to-see-the-claim-before-filing): An email asking for the full claim, the calculations and the technical descriptions in time to review them, and for filing to wait for your written approval. - [Asking about referral fees](https://knowyourfees.org/scripts/asking-about-referral-fees): A short question to put to an adviser, and the same question to whoever introduced them, about any payment for the introduction. Polite, direct, and best asked before you sign. - [Declining a cold call](https://knowyourfees.org/scripts/declining-a-cold-call): What to say on the phone when someone calls about a refund your business is owed, and what to ask for in writing if you want to hear more. Calm, short and the same every time. - [Requesting your records](https://knowyourfees.org/scripts/requesting-your-records): An email asking an adviser for your working papers and claim files: what to ask for, in what form, and by when. Polite, specific and tied to the clause in your letter. - [Giving notice to end an engagement](https://knowyourfees.org/scripts/giving-notice-to-end-an-engagement): Notice wording that follows the terms of your contract: the clause, the date and the handover. Check the contract and take advice before you send it. ## By company (10 pages) - [By company type](https://knowyourfees.org/by-company): Nine kinds of business, each with its own fee priorities: what matters most about fees, the questions to ask first, the red flags to watch for and the fee models to compare, with a related guide and case study. - [First-time claimants](https://knowyourfees.org/by-company/first-time-claimants): Making a first claim: why the fee basis matters more than the rate, the questions to ask before anyone estimates the claim, and the fee models to compare when you do not yet know how big the claim will be. - [Startups](https://knowyourfees.org/by-company/startups): A startup's claim can grow fast as the team grows, and a percentage fee grows with it. Caps, cash flow and what happens if the claim is reduced are the things to settle before signing. - [Scale-ups](https://knowyourfees.org/by-company/scale-ups): A scale-up has claimed before and is claiming more: the fee basis agreed as a startup may no longer fit, and the terms that matter are the cap, the renewal date and the records. - [Small businesses](https://knowyourfees.org/by-company/small-businesses): For a small business the fee can be a large share of a small claim, and the owner's time is the scarcest resource. The first decision is whether to claim at all, and if so how much help to buy. - [Large companies](https://knowyourfees.org/by-company/large-companies): A large company's claim is large, its review risk is real, and its selection process should be a fair one. The terms that matter are the cap or fixed fee, review support, liability and the records. - [Manufacturers](https://knowyourfees.org/by-company/manufacturers): A manufacturer's claim can repeat: the same lines, the same engineers, the same kinds of project. That makes the fee predictable, and makes a fee that rises with the claim worth questioning at renewal. - [Software companies](https://knowyourfees.org/by-company/software-companies): A software company's claim rests on a technical case that is easy to write badly: what was uncertain, what was tried, why it was hard. The developers who did the work need to read it, and the fee should pay for that. - [Life sciences](https://knowyourfees.org/by-company/life-sciences): A life sciences claim can be large, long and technical, with subcontracted trials, grant funding and projects that run for years. The adviser's technical depth and the treatment of subcontracted costs matter as much as the rate. - [Companies under review](https://knowyourfees.org/by-company/companies-under-review): A business whose claim is being reviewed by the tax authority has different fee questions: what the existing letter provides, what help costs now, and whether to bring in someone new. Take advice first. ## Guides (9 pages) - [Guides](https://knowyourfees.org/guides): Eight step by step guides: choosing an adviser, comparing proposals, negotiating fees, in-house or adviser, the true cost of a claim, preparing for meetings, running a request for proposals, and managing an adviser year to year. - [How to choose an R&D tax adviser](https://knowyourfees.org/guides/how-to-choose-an-rd-tax-adviser): The full process from shortlist to signature: deciding what you need, finding candidates, asking the twenty questions in writing, comparing proposals on the same claim, checking references and reading the letter clause by clause. - [How to compare proposals](https://knowyourfees.org/guides/how-to-compare-proposals): Putting different fee models on the same basis: one claim figure, every fee costed on it and on half of it, extras added, the downside tested, and the non-fee terms compared side by side. - [How to negotiate fees](https://knowyourfees.org/guides/how-to-negotiate-fees): Caps, fixed elements, staged payments and review support: what to ask for, why an adviser can fairly say yes, what to offer in return, and how to get the answer into the letter. - [In-house or adviser](https://knowyourfees.org/guides/in-house-or-adviser): When to prepare a claim yourself and when to get help: the real reasons for each, the middle ground of a review or a partial engagement, and how to decide for your own business this year. - [The true cost of a claim](https://knowyourfees.org/guides/the-true-cost-of-a-claim): Fees, internal time, review risk and repayment risk together: how to see what a claim really costs before you decide how to make it, with the shared example worked through a good year and a bad one. - [Preparing for adviser meetings](https://knowyourfees.org/guides/preparing-for-adviser-meetings): What to bring and what to ask: how to get the most from a first meeting with an adviser, who should be in the room, the records to have ready, and how to turn the conversation into written answers. - [How to run a request for proposals](https://knowyourfees.org/guides/how-to-run-a-request-for-proposals): Running a short, fair selection process: a one page brief, the same information to every candidate, the twenty questions as the questionnaire, written answers on the same claim, and a decision you can explain. - [Managing an adviser year to year](https://knowyourfees.org/guides/managing-an-adviser-year-to-year): Oversight, reviewing each claim and renewing the engagement: the yearly cycle with an adviser, from records and dates at the start of the year to the renewal decision at the end. ## Myths (6 pages) - [Myths](https://knowyourfees.org/myths): Five things people often believe about R&D adviser fees, what actually happens, and what to do instead. - [No win, no fee means no risk](https://knowyourfees.org/myths/no-win-no-fee-means-no-risk): No win no fee means you pay nothing if the claim fails. It does not mean you carry no risk. The claim is in your name, and a reduced claim is repaid by you. - [A bigger claim is a better claim](https://knowyourfees.org/myths/a-bigger-claim-is-a-better-claim): A larger claim is not a better claim. The claim that survives a review is the one that counts, and a claim stretched to include doubtful work can cost more than it returns. - [The adviser is responsible if it goes wrong](https://knowyourfees.org/myths/the-adviser-is-responsible-if-it-goes-wrong): If a claim is reduced, the tax authority looks to the business that filed it, not to the adviser who prepared it. What the adviser owes you depends on the engagement letter, and it may be less than you expect. - [Every adviser charges about the same](https://knowyourfees.org/myths/every-adviser-charges-about-the-same): Fees for the same claim can differ widely, in amount and in structure. The headline figure is only part of it. What the fee covers, and what happens if the claim changes, differ just as much. - [You cannot negotiate the fee](https://knowyourfees.org/myths/you-cannot-negotiate-the-fee): Fee terms are proposals, not fixed prices. The structure, the cap, what is included and how you leave are all things you can ask to change before you sign. ## When things go wrong (8 pages) - [When things go wrong](https://knowyourfees.org/when-things-go-wrong): What to do when a claim is reduced, a fee is disputed, an adviser has to be changed, a claim needs correcting, a penalty arrives or a complaint is needed. General information, with the advice to take first. - [Claim reduced on review](https://knowyourfees.org/when-things-go-wrong/claim-reduced-on-review): A tax authority has reviewed the claim and reduced it. What happens next, who pays what, what your contract says about the fee and the help, and what to do first. - [Fee disputes](https://knowyourfees.org/when-things-go-wrong/fee-disputes): A disagreement over what is owed: the amount, what it was a percentage of, whether it is due after a reduction, extras or an exit fee. How to work through it, and why to take advice before withholding anything. - [Switching advisers](https://knowyourfees.org/when-things-go-wrong/switching-advisers): Changing adviser within the terms of your contract: the notice period, the renewal date, a claim in progress, a review in progress, and getting your records across to the new firm. - [Correcting a claim](https://knowyourfees.org/when-things-go-wrong/correcting-a-claim): You have found, or been told, that a claim already filed was wrong. What the options are in general terms, why to take advice before contacting the tax authority, and where the official guidance is. - [If you are charged a penalty](https://knowyourfees.org/when-things-go-wrong/if-you-are-charged-a-penalty): A penalty has been charged on the company after a review or a correction. What the company owes, what your contract may let you recover from the adviser, and what to do first. - [Complaints about an adviser](https://knowyourfees.org/when-things-go-wrong/complaints-about-an-adviser): How to raise a complaint about an adviser's conduct or service: the adviser first, then a professional body or regulator where there is one, then the tax authority where it has a route. In general terms, with links to each country's page. - [Getting independent advice](https://knowyourfees.org/when-things-go-wrong/getting-independent-advice): When a second opinion is worth having, who can give one, what to give them and what to ask. A short guide to getting advice that is not from the adviser whose work is in question. ## By country (36 pages) - [By country](https://knowyourfees.org/by-country): Seven countries, five pages each: how to check an adviser, what you stay responsible for, what to expect if your claim is reviewed and where to complain. Every page lists its official sources and the date it was last reviewed. - [United States: Overview](https://knowyourfees.org/by-country/us): Hiring an R&D tax adviser in the United States: who can prepare a federal return, what to check before you sign, what Form 6765 and the return ask about the preparer, and the four pages that follow. - [United States: Checking an adviser's credentials](https://knowyourfees.org/by-country/us/checking-an-advisers-credentials): How to check a United States tax adviser before you sign: the PTIN every paid preparer must hold, the IRS directory of credentialed preparers, what enrolled agent, CPA and attorney mean, and what a listing does and does not tell you. - [United States: Your responsibility](https://knowyourfees.org/by-country/us/your-responsibility): What a United States company stays responsible for when someone else prepares its research credit claim: the return it signs, the time limits for refund claims and for IRS assessment, interest and penalties, and how to correct a return. - [United States: If your claim is reviewed](https://knowyourfees.org/by-country/us/if-your-claim-is-reviewed): What to expect if the IRS examines a return that carries a research credit: notice by mail, a written request for records, the three ways an examination ends, the 30 day and 90 day letters, and the appeal routes. What to expect from your adviser, and why to take advice first. - [United States: Complaints about an adviser](https://knowyourfees.org/by-country/us/complaints-about-an-adviser): Where a complaint about a United States tax adviser goes: the firm first, then the body that licenses the person (the IRS for enrolled agents, a state board for CPAs, the state licensing authority for attorneys), then the IRS, which takes complaints about return preparers on Form 14157 and disciplines Circular 230 practitioners through its Office of Professional Responsibility. - [United Kingdom: Overview](https://knowyourfees.org/by-country/uk): Hiring an R&D tax adviser in the United Kingdom: the additional information form that names every agent, the claim notification for first-time claimants, mandatory registration of tax advisers with HMRC from 2026, the standard for agents, and the practical checks before you sign. - [United Kingdom: Checking an adviser's credentials](https://knowyourfees.org/by-country/uk/checking-an-advisers-credentials): How to check a United Kingdom tax adviser before you sign: mandatory registration with HMRC from 2026, the standard for agents, the professional bodies and their member searches, and what a listing does and does not tell you. - [United Kingdom: Your responsibility](https://knowyourfees.org/by-country/uk/your-responsibility): What a United Kingdom company stays responsible for when someone else prepares its R&D claim: the Company Tax Return, the two year time limit for making or amending a claim, HMRC's enquiry and discovery time limits, repayment with interest and penalties, and how to correct an overclaim. - [United Kingdom: If your claim is reviewed](https://knowyourfees.org/by-country/uk/if-your-claim-is-reviewed): What to expect if HMRC opens a compliance check into an R&D claim: the opening letter, what HMRC asks for (including a plain language explanation of the advance and the uncertainties), how the check ends, and the 30 day review and appeal routes. What to expect from your adviser, and why to take advice first. - [United Kingdom: Complaints about an adviser](https://knowyourfees.org/by-country/uk/complaints-about-an-adviser): Where a complaint about a United Kingdom tax adviser goes: the firm first, then its professional body (ICAEW, or the Taxation Disciplinary Board for CIOT and ATT members), then HMRC, which can apply sanctions under mandatory adviser registration from 2026. What each route can and cannot do, including fee disputes. - [Ireland: Overview](https://knowyourfees.org/by-country/ie): Hiring an R&D tax adviser in Ireland: the R&D corporation tax credit claimed in the company's return within 12 months of the period end, the TAIN an agent needs to act, what Revenue does and does not approve, and the practical checks before you sign. - [Ireland: Checking an adviser's credentials](https://knowyourfees.org/by-country/ie/checking-an-advisers-credentials): How to check an Irish tax adviser before you sign: what a TAIN is and is not, Revenue's position that it does not approve agents, the Chartered Accountants Ireland and Irish Tax Institute directories, and what a listing does and does not tell you. - [Ireland: Your responsibility](https://knowyourfees.org/by-country/ie/your-responsibility): What an Irish company stays responsible for when someone else prepares its R&D credit claim: the return, the 12 month claim limit, Revenue's four year time limit, clawback with interest and penalties, the penalty for anyone who assists an incorrect return, and how to correct a claim. - [Ireland: If your claim is reviewed](https://knowyourfees.org/by-country/ie/if-your-claim-is-reviewed): What to expect if Revenue opens a compliance intervention into an R&D credit claim: the 28 day notice letter, a Risk Review or a Revenue Audit, the science test and the accounting test, independent experts, how an intervention ends, and the appeal to the Tax Appeals Commission. What to expect from your adviser, and why to take advice first. - [Ireland: Complaints about an adviser](https://knowyourfees.org/by-country/ie/complaints-about-an-adviser): Where a complaint about an Irish tax adviser goes: the firm first, then its professional body (Chartered Accountants Ireland or the Irish Tax Institute), with what Revenue's guidelines for agents do and do not offer. What each step can and cannot do, including fee disputes. - [Canada: Overview](https://knowyourfees.org/by-country/ca): Hiring an SR&ED adviser in Canada: Form T661 and its Part 9 claim preparer information, the billing arrangement the form records, the $1,000 penalty for missing preparer information, the 12 month reporting deadline, and the practical checks before you sign. - [Canada: Checking an adviser's credentials](https://knowyourfees.org/by-country/ca/checking-an-advisers-credentials): How to check a Canadian SR&ED adviser before you sign: what the CRA's EFILE directory does and does not tell you, the provincial CPA bodies that regulate accountants and the CPA Ontario member directory, who is named in Part 9 of Form T661, and what a listing does and does not tell you. - [Canada: Your responsibility](https://knowyourfees.org/by-country/ca/your-responsibility): What a Canadian corporation stays responsible for when someone else prepares its SR&ED claim: the T2 return and Form T661, the 12 month reporting deadline, the CRA's reassessment period, interest and penalties, the joint penalty for preparer information, and how to request a reassessment. - [Canada: If your claim is reviewed](https://knowyourfees.org/by-country/ca/if-your-claim-is-reviewed): What to expect if the CRA reviews an SR&ED claim: the reviewer's call and letter, the information requested, interviews with the people who did the work, the eligibility report and proposal package, the administrative review, and the notice of objection within 90 days. What to expect from your adviser, and why to take advice first. - [Canada: Complaints about an adviser](https://knowyourfees.org/by-country/ca/complaints-about-an-adviser): Where a complaint about a Canadian SR&ED adviser goes: the firm first, then the provincial CPA body or other professional body that regulates the person, then the CRA where it has a route. What each step can and cannot do, including fee disputes. - [Australia: Overview](https://knowyourfees.org/by-country/au): Hiring an R&D tax adviser in Australia: registration of R&D activities with the Department of Industry, Science and Resources (DISR) within 10 months of the year end, the R&D Tax Incentive claimed in the tax return with the ATO, registered tax agents and the Tax Practitioners Board, and the practical checks before you sign. - [Australia: Checking an adviser's credentials](https://knowyourfees.org/by-country/au/checking-an-advisers-credentials): How to check an Australian R&D tax adviser before you sign: registration under the Tax Agent Services Act 2009, the Code of Professional Conduct, the Tax Practitioners Board register, professional bodies, and what a listing does and does not tell you. - [Australia: Your responsibility](https://knowyourfees.org/by-country/au/your-responsibility): What an Australian company stays responsible for when someone else prepares its R&D Tax Incentive claim: the registration and the return, the 10 month deadline, findings by the Department of Industry, Science and Resources (DISR), the ATO's amendment periods, interest, penalties and the safe harbour, and correcting a registration or a return. - [Australia: If your claim is reviewed](https://knowyourfees.org/by-country/au/if-your-claim-is-reviewed): What to expect if the Department of Industry, Science and Resources (DISR) examines an R&D Tax Incentive registration or the ATO reviews the claim: the statement of issues, 30 days to provide records, findings that bind the ATO, internal review within 28 days, the Administrative Review Tribunal, the ATO's review of expenditure and objections. What to expect from your adviser, and why to take advice first. - [Australia: Complaints about an adviser](https://knowyourfees.org/by-country/au/complaints-about-an-adviser): Where a complaint about an Australian tax adviser goes: the firm first, then the Tax Practitioners Board, whose online form takes complaints about registered tax practitioners and unregistered preparers, including fee complaints, and asks whether the ATO should see it too. What each step can and cannot do. - [New Zealand: Overview](https://knowyourfees.org/by-country/nz): Hiring an R&D tax adviser in New Zealand: the R&D tax incentive's general approval and supplementary return, what Inland Revenue tax agent status is and is not, the due dates that cannot be moved, and the practical checks before you sign. - [New Zealand: Checking an adviser's credentials](https://knowyourfees.org/by-country/nz/checking-an-advisers-credentials): How to check a New Zealand tax adviser before you sign: what Inland Revenue tax agent status is and is not, approved advisor groups, the professional accountancy bodies and which has jurisdiction, and what a listing does and does not tell you. - [New Zealand: Your responsibility](https://knowyourfees.org/by-country/nz/your-responsibility): What a New Zealand business stays responsible for when someone else prepares its R&D tax incentive claim: general approval and the supplementary return, the due dates, Inland Revenue's four year time limit, interest, shortfall penalties, and how to fix a mistake. - [New Zealand: If your claim is reviewed](https://knowyourfees.org/by-country/nz/if-your-claim-is-reviewed): What to expect from Inland Revenue with an R&D tax incentive claim: general approval reviewed before the supplementary return is due, evaluation once both returns are in, audits of your records, and the disputes process with its notice of proposed adjustment and two month notice of response. What to expect from your adviser, and why to take advice first. - [New Zealand: Complaints about an adviser](https://knowyourfees.org/by-country/nz/complaints-about-an-adviser): Where a complaint about a New Zealand tax adviser goes: the firm first, then its professional body (CA ANZ and NZICA for chartered accountants), with Inland Revenue's power to refuse or remove tax agent status as the authority's own route. What each step can and cannot do, including fee disputes. - [Singapore: Overview](https://knowyourfees.org/by-country/sg): Hiring an R&D tax adviser in Singapore: the enhanced deductions for R&D claimed in the corporate income tax return, SCTP accreditation and what IRAS says about tax agents, the objection and error-or-mistake time limits, and the practical checks before you sign. - [Singapore: Checking an adviser's credentials](https://knowyourfees.org/by-country/sg/checking-an-advisers-credentials): How to check a Singapore tax adviser before you sign: what IRAS says about tax agents and SCTP accreditation, the SCTP directory and its code of conduct, the professional accountancy body, and what a listing does and does not tell you. - [Singapore: Your responsibility](https://knowyourfees.org/by-country/sg/your-responsibility): What a Singapore company stays responsible for when someone else prepares its R&D claim: the return, the objection and error-or-mistake time limits, IRAS's four year limit for additional assessments, penalties for errors, late payment penalties, with no interest described, and voluntary disclosure. - [Singapore: If your claim is reviewed](https://knowyourfees.org/by-country/sg/if-your-claim-is-reviewed): What to expect if IRAS reviews a return that carries an R&D claim: the enquiry letter, supporting documents on request, the Technical Advisory Panel, amended or additional Notices of Assessment, objection within two months and appeal to the Income Tax Board of Review. What to expect from your adviser, and why to take advice first. - [Singapore: Complaints about an adviser](https://knowyourfees.org/by-country/sg/complaints-about-an-adviser): Where a complaint about a Singapore tax adviser goes: the firm first, then the professional body (the Institute of Singapore Chartered Accountants, with its written complaint form, statutory declaration and deposit, or SCTP for accredited professionals). What each step can and cannot do, including fee disputes. ## Compare (3 pages) - [Compare](https://knowyourfees.org/compare): Every fee model on the same illustrative claim, with the same assumptions, so you can see where each one costs more and where it costs less. - [Fee models](https://knowyourfees.org/compare/fee-models): All nine fee models on one illustrative claim, across five claim sizes. The table shows where the lowest fee changes hands, because no model wins everywhere. - [Contingent vs fixed fees](https://knowyourfees.org/compare/contingent-vs-fixed-fees): A contingent fee costs less on a small claim and more on a large one; a fixed fee is the reverse. On the shared illustrative example they cross over at a $175,000 claim. Here is how to decide which side of that line you are on. ## Resources (6 pages) - [Resources](https://knowyourfees.org/resources): A glossary of the fee and contract terms used on this site, and a page for accountants who refer clients to R&D specialists. Also a bridge to the research on how advisers are paid, the sister site, and the newsletter. - [Glossary](https://knowyourfees.org/resources/glossary): The fee and contract terms used on this site, in plain English, each with a link to the page that explains it. Country terms are defined briefly with a link to the country page. - [For accountants](https://knowyourfees.org/resources/for-accountants): For accountants and bookkeepers whose clients ask about R&D tax advisers. How to help a client compare proposals on the same basis, the referral fee disclosure point, and the questions worth suggesting. Neutral on whether to refer, and on whom. - [The research](https://knowyourfees.org/resources/the-research): This site is about choosing and working with an adviser. The fee and preparer rules themselves, country by country, are set out on a sister site, which is also published by Swanson Reed. That site argues for a change in those rules. This page says what is there and how the two sites differ. - [Related sites](https://knowyourfees.org/resources/related-sites): This site has a sister site, ResearchCreditIntegrity.org, also published by Swanson Reed. It covers the fee and preparer rules and argues for changing them. It is not a service of this site, and this site recommends no adviser. - [Newsletter](https://knowyourfees.org/resources/newsletter): Occasional updates when guidance changes. No schedule, no marketing, and no adviser will contact you. Every email has an unsubscribe link. ## About us (5 pages) - [About us](https://knowyourfees.org/about-us): What this site is, who it is for, and who created it. It is a free guide to how R&D tax advisers are paid, created and published by Swanson Reed, an R&D tax advisory firm. - [Editorial standards](https://knowyourfees.org/about-us/editorial-standards): How pages on this site are written, sourced and checked: plain English, official sources listed on the page, illustrative figures labelled, balanced red flags and a review date on every country page. - [Conflicts of interest](https://knowyourfees.org/about-us/conflicts-of-interest): This site is published by Swanson Reed, an R&D tax advisory firm that competes with the advisers it helps you question. This page sets out that interest and the rules the site follows because of it. - [Funding and governance](https://knowyourfees.org/about-us/funding-and-governance): Who pays for this site and who is responsible for what it says. It takes no money from anyone but its publisher, Swanson Reed: no advertising, no sponsored content and no paid listings. - [Corrections](https://knowyourfees.org/about-us/corrections): How to report an error on this site, ask for a right of reply or make a complaint, what happens next, and the dated log of every correction we have published. ## Optional - [Privacy policy](https://knowyourfees.org/privacy): What personal data this site collects, why, how long it is kept and what your rights are. The short version: the tools store nothing, downloads need no email address, and there is no tracking. - [Terms of use](https://knowyourfees.org/terms): The terms for using this site: who publishes it, what you may do with the guides, templates, scripts and tools, what we do not promise, and which law applies. - [Disclaimer](https://knowyourfees.org/disclaimer): What this site is and is not. It is general information about R&D tax adviser fees. It is not advice about your business, its examples are illustrative, and a red flag is not an allegation about any firm. - [Cookie policy](https://knowyourfees.org/cookies): The cookies this site sets and what each one is for. Today there are two, both needed for the site to work. There are no advertising, tracking or analytics cookies. - [Accessibility statement](https://knowyourfees.org/accessibility): How accessible this site is, what we have checked, what we know is not yet right, and how to tell us about a problem.