Who is named on the claim?

In some countries the claim form asks for details of the people who prepared it. Canada's form asks for the claim preparer and the billing arrangement, including any contingency fee, and a penalty can apply if that information is missing.1Source 1Canada Revenue Agency, Guide T4088, Part 9 "Claim preparer information" (Form T661), and Income Tax Act section 162(5.1) to (5.3). More detail on the Canada pages. In the United States, a paid preparer signs the return and gives an identification number.2Source 2Internal Revenue Code section 6695(b) and (c), 26 CFR 1.6109-2 and IRS, Instructions for Form 6765. More detail on the United States pages. In the United Kingdom, R&D claims need an additional information form that gives the details of every agent involved in the claim, including any agent who gave advice.3Source 3HMRC, "Submit detailed information before you claim Research and Development (R&D) tax relief" and manual CIRD182000. More detail on the United Kingdom pages.

Where the form allows it, an adviser named on the claim is telling the tax authority that they prepared it. That is a form of accountability. Where the form does not ask, an adviser who prepares the claim but is not named on it has not done anything wrong; it does mean the claim goes in with your name only. Where the form does ask, the page for your country explains what follows if that section is left empty.

The adviser health check asks you: "Is your adviser named on the claim, where the form allows it?"

"Yes, we are named as the preparer where the form asks, and here is what the form asks for in your country." An explanation of what being named means and does not mean for you. For countries whose form has no preparer section, a clear statement of that.

An adviser who prepares the claim but prefers not to be named on it. A claim filed in your name through your own accountant with the adviser's involvement left out of the form. An answer that naming is not necessary, without saying what the form actually asks.

The detail for your country, with the official sources, is on the country pages.

• The clause: who signs the claim
• The script: asking to see the claim before filing
• Red flag: adviser not named on the claim. Green flag: they put their name on the claim
• Adviser health check

Sources

1. Canada Revenue Agency, Guide T4088, Part 9 "Claim preparer information" (Form T661), and Income Tax Act section 162(5.1) to (5.3). More detail on the Canada pages.  Back
2. Internal Revenue Code section 6695(b) and (c), 26 CFR 1.6109-2 and IRS, Instructions for Form 6765. More detail on the United States pages.  Back
3. HMRC, "Submit detailed information before you claim Research and Development (R&D) tax relief" and manual CIRD182000. More detail on the United Kingdom pages.  Back