Guide
How to choose an R&D tax adviser
What to look for in an R&D tax adviser: qualifications, who signs off, fee models and their risks, red flags, and who stands behind the claim in a check.
Choose an R&D tax adviser on four things: who is qualified to judge your projects, who signs off the claim, how they are paid, and who will deal with HMRC if it asks questions. R&D advice is not regulated, and HMRC says it does not regulate agents who advise on R&D claims. So the checks fall to you. Because the company, not the adviser, repays an incorrect claim, it is worth getting this right before you sign.
Why the choice matters more than it used to
HMRC checks more claims than it did. Its own figures for 2023 to 2024 show 9,700 compliance checks, covering 17% of claims, with 77% of checks leading to an adjustment. Over 90% of claimants use an authorised agent, according to HMRC's published approach, and HMRC has also said that a customer who uses a tax agent remains responsible for their own tax affairs.
Source: HMRC's approach to research and development tax reliefs 2023 to 2024 (opens in a new tab), published 30 October 2024.
1. Qualifications and technical depth
An R&D claim has two halves. One is tax: the rules on costs, schemes, deadlines and forms. The other is technical: whether your projects really sought an advance in science or technology, and whether a competent professional could have resolved the uncertainty. Our page on what qualifies sets out the test.
Ask the adviser:
- Who on the team holds a recognised tax qualification, such as Chartered Tax Adviser (CTA) from the Chartered Institute of Taxation?
- Who has the technical background to understand your field, and will they speak to your engineers or scientists?
- Does the firm test projects against the Government's guidelines, or does it work from a template?
Be cautious if a firm says it can write a claim without talking to the people who did the work.
2. Who prepares the claim and who signs it off
Some firms use junior staff or software to draft a claim and a senior person to approve it. That is not necessarily wrong. What matters is that a named, qualified person reads the whole claim and takes responsibility for it.
Ask who prepares it, who reviews it, and whether the reviewer is independent of whoever sold you the service. Our claim standard is an example of what a firm can publish: nine tests every claim must pass, and sign-off by a Chartered Tax Adviser.
3. How the fee works
Common fee bases are a fixed fee, an hourly rate, a percentage of the claim (often called contingency or no win, no fee), or a mix. None is wrong in itself. Each has a risk.
| Fee basis | What to watch |
|---|---|
| Fixed fee | Check what is included, especially enquiry support |
| Hourly | Ask for an estimate and a cap |
| Percentage of the claim | The adviser benefits from a bigger claim, so ask how borderline costs are treated |
| No win, no fee | Ask what happens to fees if HMRC reduces the claim or the claim is under enquiry |
HMRC has written to companies in some sectors to warn that agents may offer no win, no fee terms, suggesting little or no risk. Its letter says this is not the case: if HMRC checks a claim and finds it incorrect, the company repays what was paid, with interest, and may face a penalty. The letter was published by ICAEW in January 2026.
Whatever the basis, get the fee, the scope and the position on HMRC enquiries in writing. Ask if the fee is taken from the repayment before you receive it. HMRC has said R&D agents can no longer receive a client's R&D payment through the nominations process, so payment should go to your company.
4. What the forms must say about advisers
HMRC requires every agent involved in the claim to be named. That means anyone who advised on the claim, analysed the costs, wrote technical reports or filed the return, on the additional information form and on the claim notification where one is needed. Your accountant counts. Check that your adviser will name itself and everyone else, and tell you who has been named.
HMRC can refuse to deal with agents, suspend access to its online services and publish details of deliberate defaulters.
5. Red flags
- Cold calls saying your everyday work qualifies. HMRC's letter warns that if the activities do not try to achieve an advance in science or technology, you are not undertaking R&D.
- Guarantees of a claim, a value or no HMRC check.
- A figure before a conversation. Nobody can value a claim without understanding the projects.
- Claims of HMRC approval. HMRC does not approve advisers, and says it never recommends specific agents.
- Requests for your HMRC log-in details. HMRC tells companies not to share them.
- Vague answers on who signs off the claim or what happens in an enquiry.
6. Who stands behind the claim
If HMRC opens an enquiry, the company has to answer. Ask your adviser, before you engage them:
- Is support in an enquiry included, and if not, what does it cost?
- Who would deal with HMRC, and are they a named, qualified person?
- Will they prepare and attend meetings with your technical staff?
- Do they hold professional indemnity insurance, and for what amount?
- What happens if they stop trading or the individual leaves?
Our page on HMRC enquiry defence shows how we approach it. We do not publish a percentage of enquiries or promise an outcome, because every enquiry turns on its own facts.
If you already have an adviser
You are not stuck. If an adviser has gone quiet or you are unsure about a claim already filed, a review by someone who did not prepare it is a sensible first step. See our guide on switching provider for what to check in the contract, or our claim review service.
Talk to us
If you want to put these questions to us, book a call. We will answer them plainly, and we reply the same working day.
This article is general information, not advice. HMRC's statements are quoted from its published approach and from a letter to companies in a specific sector, and your position depends on your circumstances.
