How to brief and evaluate an R&D tax advisor

An advisor will shape your claim, your exposure under review and the fee you pay. Choosing one deserves the same process you would use for any supplier of comparable importance: a brief, comparable proposals and a decision you can explain. This guide sets out that process. For independent guidance on fee structures themselves, see knowyourfees.org.

Write a brief first

One page, sent to every candidate, covering:

• The business, the jurisdictions you claim in, and the scale of technical activity.
• What you already have: project list, documentation routine, previous claims and their outcomes.
• What you want: full preparation, calculation and filing only, review support, or training for your team.
• How you want to pay, or that you want the candidate to propose options.
• A deadline for proposals and the format you want them in.

A brief forces comparable proposals. Without one you will receive three different services at three different prices and no way to compare them.

Questions to ask every candidate

1. Who will do the technical work on our claim, and what is their background in our field?
2. How will you decide which projects to include, and who makes the final call?
3. Will our technical staff review and approve the narratives before filing?
4. What records will you need from us, and what will you keep?
5. What is your process if the tax authority asks questions, and is it included in the fee?
6. How is the fee calculated, and what does it amount to in money on our numbers?
7. What happens to the fee if the claim is reduced, withdrawn or repaid?
8. Will you be named on the claim where the authority asks for it?
9. Can we see an anonymised example of the claim documents you produce?
10. Can we speak to a client whose claim has been through a review?

Scoring proposals

Score each candidate on the same criteria, weighted for what matters to you. A simple version:

Criterion	Weight	What good looks like
Technical capability in our field	30	Named people with relevant experience who will do the work
Process and evidence	25	Clear method, our staff approve narratives, records retained
Review support	20	Included, with a described process and a named lead
Fee structure and total cost	15	Transparent, proportionate to work, clear on reduction or repayment
References and track record	10	Clients who have been through review and stayed

Warning signs

• A fee quoted before anyone has asked about the technical work.
• Assurances that review is unlikely or that "everything qualifies".
• Reluctance to name the people who will do the work or to be named on the claim.
• No answer, or a vague one, to the question about reduced or repaid claims.
• Pressure to sign quickly, or to file before your own team has reviewed the narratives.

After you engage

Put the answers to the ten questions in the engagement letter. Agree a timetable that gives your technical leads time to review. Keep your own copy of every document filed. And keep the brief and scoring sheet: the next time you tender, you will start from a better place.

Educational material, not advice. Engagement terms are a matter of contract.