Finance Act 2026

Part 7 U.K. Tax advisers

Chapter 1 U.K. Registration

Prohibition against unregistered tax advisers interacting with HMRC U.K.

223 Prohibition against unregistered tax advisers interacting with HMRC U.K.

(1) A tax adviser may not interact with HMRC in relation to the tax affairs of a client unless—

(a) the adviser is registered under this Chapter, or

(b) an exception in Schedule 20 (exceptions) applies.

(2) A person interacts with HMRC if the person does or attempts to do any of the following—

(a) contact HMRC by telephone, post or email;

(b) send a message to HMRC through a website or internet portal;

(c) file a return, claim, notice or other document with HMRC (whether electronically or otherwise);

(d) communicate with HMRC in any other way.

(3) Subsection (1) applies even if the tax adviser or the client (or both) are outside the United Kingdom.

(4) Where an individual—

(a) works for a tax adviser, and

(b) interacts with HMRC in the course of a business carried on by that tax adviser,

the interaction is to be regarded as being carried out by that tax adviser.

Commencement Information

I1 S. 223 not in force at Royal Assent, see s. 249(2)

I2 S. 223 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I3 S. 223 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

224 Meaning of “tax adviser” and “client” U.K.

(1) In this Chapter “tax adviser” means—

(a) an organisation that, in the course of a business carried on by it, assists other persons with their tax affairs, or

(b) an individual who, in the course of a business carried on by the individual as a sole trader, assists other persons with their tax affairs.

(2) An organisation or individual assists another person with their tax affairs if the organisation or individual does any of the following—

(a) advises the other person in relation to tax;

(b) acts or purports to act as an agent on behalf of the other person in relation to tax;

(c) provides assistance with any document that is likely to be relied on by HMRC to determine the other person’s tax position.

(3) A person can be a tax adviser even if they are appointed indirectly (for example, at the request of someone other than their client).

(4) In this Chapter “client”, in relation to a tax adviser, means a person who the adviser, in the course of a business carried on by the adviser, assists with their tax affairs.

Commencement Information

I4 S. 224 not in force at Royal Assent, see s. 249(2)

I5 S. 224 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I6 S. 224 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Application process U.K.

225 Application for registration U.K.

(1) A tax adviser may apply to HMRC to be registered under this Chapter.

(2) An application must be made in the form and manner specified in a notice published by HMRC.

(3) An application must contain the following—

(a) the name and address of the tax adviser;

(b) if the tax adviser is an organisation, the name of each of the tax adviser’s relevant individuals (see section 226 (meaning of “relevant individual” etc));

(c) a statement—

(i) that the tax adviser meets the registration conditions (see section 227 (registration conditions)), or

(ii) explaining why those conditions are not met;

(d) any other information or evidence relating to the tax adviser or the registration conditions that may be specified in a notice published by HMRC.

(4) A notice under subsection (3)(d) may, in particular, specify different types of information or evidence for different descriptions of tax advisers (for example, for tax advisers who are established in, or who otherwise have a connection with, a territory outside the United Kingdom).

Commencement Information

I7 S. 225 not in force at Royal Assent, see s. 249(2)

I8 S. 225 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I9 S. 225 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

226 Meaning of “relevant individual” and “officer” U.K.

(1) For the purposes of this Chapter “relevant individual”, in relation to a tax adviser that is an organisation with fewer than six officers, means—

(a) each individual who works for the tax adviser and who plays a significant role in—

(i) the making of decisions about how the whole or a substantial part of the tax adviser activities of the organisation are to be managed or organised, or

(ii) the actual managing or organising of the whole or a substantial part of those activities, and

(b) each officer of the tax adviser who is not within paragraph (a).

(2) For the purposes of this Chapter “relevant individual”, in relation to a tax adviser that is an organisation with six or more officers, means—

(a) each individual who works for the tax adviser and who plays a significant role in—

(i) the making of decisions about how the whole or a substantial part of the tax adviser activities of the organisation are to be managed or organised, or

(ii) the actual managing or organising of the whole or a substantial part of those activities, and

(b) if the organisation has fewer than five officers within paragraph (a), each officer of the tax adviser nominated by the adviser to be a relevant individual (see section 227(4) (registration conditions)).

(3) In this Chapter “officer” means—

(a) in relation to a company, a director;

(b) in relation to a body corporate whose affairs are managed by its members, a member who exercises functions of management with respect to it;

(c) in relation to a body corporate not within paragraph (a) or (b), an officer of the body whose functions correspond to those of a director of a company;

(d) in relation to a partnership, a partner;

(e) in relation to any other organisation, a person who exercises functions of management with respect to it.

Commencement Information

I10 S. 226 not in force at Royal Assent, see s. 249(2)

I11 S. 226 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I12 S. 226 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

227 Registration conditions U.K.

(1) A reference in this Chapter to the registration conditions is to the following three conditions.

(2) The first registration condition is that the tax adviser and, if the adviser is an organisation, each of the adviser’s relevant individuals—

(a) does not have a relevant amount overdue or a relevant return outstanding,

(b) is not subject to a decision by HMRC to refuse to deal with them,

(c) is not subject to a relevant anti-avoidance measure,

(d) has not, in the previous 12 months, had a relevant anti-avoidance penalty imposed on them,

(e) is not subject to a relevant suspension or a relevant ineligibility order,

(f) is not disqualified under the directors disqualification legislation or subject to a similar disqualification in a territory outside the United Kingdom,

(g) does not have an insolvency practitioner acting in relation to them, and

(h) does not have an unspent conviction for a relevant offence (see section 229 (offences)).

(3) The second registration condition is that the adviser—

(a) is registered with a supervisory authority for the purposes of anti-money laundering supervision, or

(b) meets such conditions about applying to register with a supervisory authority for those purposes as may be specified in a notice published by HMRC.

(4) The third registration condition is that, if the adviser is an organisation within section 226(2)(b) (organisations with six or more officers etc), the adviser has nominated as many officers to be relevant individuals as are necessary to ensure that the adviser has at least five relevant individuals who are officers.

Commencement Information

I13 S. 227 not in force at Royal Assent, see s. 249(2)

I14 S. 227 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I15 S. 227 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

228 Registration conditions: interpretation U.K.

(1) In section 227 and this section, “relevant amount”, other than in relation to a person within subsection (2), means an amount of—

(a) tax payable to HMRC;

(b) national insurance contributions;

(c) devolved tax corresponding to a tax payable to HMRC or to national insurance contributions;

(d) a civil penalty relating to a tax mentioned in paragraph (a) or (c) or to national insurance contributions;

(e) a civil penalty (not within paragraph (d)) relating to an obligation contained in a provision made by or under any enactment relating to tax;

(f) interest on an amount within paragraphs (a) to (e).

(2) A person is within this subsection if, in the previous 12 months, the person—

(a) was not liable to pay an amount within subsection (1)(a) to (f), and

(b) was liable to pay an amount corresponding to an amount within subsection (1)(a) to (f) under the law of a territory outside the United Kingdom.

(3) In relation to a person within subsection (2), “relevant amount” means an amount corresponding to an amount within subsection (1)(a) to (f) that the person is liable to pay—

(a) under the law of the territory mentioned in subsection (2)(b), or

(b) if the person was, during the 12-month period, liable to pay such an amount under the law of more than one territory outside the United Kingdom, under whichever of those territories the person earned the most income in relation to tax adviser activities during the 12-month period.

(4) For the purposes of section 227(2)(a)—

(a) a relevant amount is overdue if the amount has become due and payable but the amount has not been paid;

(b) a relevant return is outstanding if the return is required to have been made or delivered but it has not been made or delivered.

(5) But a relevant amount is not overdue if it is subject to a time to pay agreement that has not been broken.

(6) For the purposes of section 227(2)(c), a person is subject to a “relevant anti-avoidance measure” if—

(a) the person is subject to a stop notice given under section 236A of FA 2014 (power to give stop notices);

(b) the person is subject to a monitoring notice given under section 244 of FA 2014 (monitoring notices: content and issuing);

(c) information about the person has been published under paragraph 46 of Schedule 16 of F(No.2)A 2017 (penalties for enablers of defeated tax avoidance) and the information has not been withdrawn;

(d) information identifying or about the person has been published under section 86(1) of FA 2022 (publication by HMRC of information about tax avoidance schemes) and the information has not been withdrawn.

(7) In section 227 and this section “relevant anti-avoidance penalty” means a penalty under any of the following—

(a) paragraph 2(1) of Schedule 35 to FA 2014 in respect of a failure to comply with section 236B(1) of that Act (stop notices);

(b) paragraph 1 of Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance);

(c) section 162 (ban on promotion of certain tax arrangements).

(8) For the purposes of section 227(2)(d), if a relevant anti-avoidance penalty is imposed on a person and the penalty is at any time subsequently set aside or otherwise cancelled, the penalty is to be treated from that time as if it was not imposed on the person.

(9) For the purposes of section 227(2)(e), a person is subject to a relevant suspension if the person’s registration under this Chapter is suspended under section 232 (suspension of registration).

(10) In section 227 and this section—

• “devolved tax” means a devolved tax within the meaning of the Scotland Act 1998 (see section 80A of that Act) or the Government of Wales Act 2006 (see section 116A of that Act);

• “disqualified under the directors disqualification legislation” has the same meaning as in the Companies Act 2006 (see section 159A of that Act);

• “insolvency practitioner” means—

  (a)

  a person who acts as an insolvency practitioner within the meaning of section 388 of the Insolvency Act 1986 or article 3 of the Insolvency (Northern Ireland) Order 1989, or

  (b)

  a person in a territory outside the United Kingdom who exercises functions similar to those of a person mentioned in paragraph (a);

• “relevant ineligibility order” means a temporary or permanent ineligibility order issued under section 236 or 237 (ineligibility orders);

• “relevant return” means a return relating to a relevant amount;

• “supervisory authority” means—

  (a)

  a supervisory authority within the meaning given by regulation 3(1) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692), or

  (b)

  an authority in a territory outside the United Kingdom which exercises functions similar to those of an authority mentioned in paragraph (a);

• “time to pay agreement” means an agreement between HMRC and a person that payment of an amount may, subject to the person complying with any conditions determined by HMRC, be deferred for a period.

Commencement Information

I16 S. 228 not in force at Royal Assent, see s. 249(2)

I17 S. 228 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I18 S. 228 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

229 Registration conditions: offences U.K.

(1) The reference in section 227(2)(h) to a relevant offence is to any of the following offences—

(a) an offence under section 20BB of TMA 1970 (falsification of documents);

(b) an offence under CEMA 1979;

(c) an offence under section 112 (false representations for obtaining benefit) or section 114 (offences relating to contributions) of the Social Security Administration Act 1992;

(d) an offence under VATA 1994;

(e) an offence under section 35 of the Tax Credits Act 2002 (offence of fraud);

(f) an offence under CRCA 2005;

(g) an offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent facilitation of tax evasion offences);

(h) an offence at common law of cheating the public revenue;

(i) an offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of tax;

(j) an offence of aiding, abetting, counselling or procuring the commission of an offence mentioned in paragraphs (a) to (i);

(k) an offence under the law of a territory outside the United Kingdom which would be an offence otherwise referred to in this section if the conduct constituting that offence was carried out in any part of the United Kingdom.

(2) For the purposes of subsection (1)(k), an act punishable under the law of a territory outside the United Kingdom constitutes an offence under that law, however it is described in that law.

Commencement Information

I19 S. 229 not in force at Royal Assent, see s. 249(2)

I20 S. 229 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I21 S. 229 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

230 Registration of tax advisers etc U.K.

(1) Where a tax adviser applies to be registered under this Chapter in accordance with section 225 (application for registration), an officer of Revenue and Customs must—

(a) decide whether to approve the application;

(b) notify the tax adviser of the decision and—

(i) where the application is approved, of the date from which the registration has effect, and

(ii) where the application is not approved, of the reasons for the decision.

(2) The officer must approve the application if satisfied that the tax adviser meets the registration conditions.

(3) The officer may otherwise approve the application only if—

(a) the tax adviser fails to meet the registration conditions solely by virtue of the adviser, or a relevant individual of the adviser, not meeting the condition in section 227(2)(a) (amount of tax etc overdue), and

(b) having regard to the relevant amount that is overdue or (as the case may be) the circumstances of the outstanding relevant return, the officer considers it appropriate to approve the application.

In this subsection “relevant amount” and “relevant return” have the same meaning as in section 227 (registration conditions).

(4) An officer of Revenue and Customs may cancel the registration of a registered tax adviser if—

(a) the adviser requests the cancellation, or

(b) the tax adviser has been wound up or dissolved or has died.

Commencement Information

I22 S. 230 not in force at Royal Assent, see s. 249(2)

I23 S. 230 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I24 S. 230 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Monitoring of registration conditions and suspension of registration U.K.

231 Monitoring of registration conditions U.K.

An officer of Revenue and Customs may by notice require a registered tax adviser to provide such information or evidence as the officer reasonably requires for the purpose of monitoring whether the tax adviser meets the registration conditions.

Commencement Information

I25 S. 231 not in force at Royal Assent, see s. 249(2)

I26 S. 231 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I27 S. 231 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

232 Suspension of registration U.K.

(1) An authorised officer of Revenue and Customs may, by notice, suspend the registration of a registered tax adviser if the officer is not satisfied that the adviser meets the registration conditions.

(2) An authorised officer of Revenue and Customs may, by notice, suspend the registration of a registered tax adviser for a period of up to 12 months if the officer considers that the adviser has, in the course of interacting with HMRC, behaved in a manner which falls below the standards that might reasonably be expected of a tax adviser in their interactions with HMRC.

(3) In considering whether a tax adviser has behaved as described in subsection (2), the officer may in particular have regard to any provisions of a relevant HMRC standard that relate to interactions between tax advisers and HMRC.

In this subsection “relevant HMRC standard” means a standard published by HMRC that is specified for the purposes of this section in a notice published by HMRC.

(4) Before suspending the registration of a registered tax adviser under this section, the officer must—

(a) notify the adviser of the fact that the officer considers subsection (1) or (2) to apply, and

(b) allow the adviser a period of—

(i) 30 days, or

(ii) if subsection (5) applies, 60 days,

beginning with the date of the notification, to take action to meet the conditions or to make representations to HMRC.

(5) This subsection applies where—

(a) the tax adviser is an individual and the officer considers subsection (1) to apply solely by virtue of the adviser not meeting the condition in section 227(2)(a) (amount of tax etc overdue), or

(b) the tax adviser is an organisation and the officer considers subsection (1) to apply solely by virtue of a relevant individual of the adviser not meeting the condition in section 227(2)(a) (amount of tax etc overdue).

(6) A notice suspending the registration of a registered tax adviser under this section must state the following—

(a) the date on which it is issued;

(b) the date on which the suspension has effect, which must not be before the end of the period of 30 days beginning with the date mentioned in paragraph (a);

(c) in a case within subsection (2), the period of the suspension;

(d) details of—

(i) in a case within subsection (1), which of the registration conditions the officer is not satisfied that the adviser meets;

(ii) in a case within subsection (2), the behaviour mentioned in that subsection;

(e) the period within which an appeal against the decision to suspend the registration of the adviser may be made.

(7) An authorised officer of Revenue and Customs must, by notice, lift a suspension imposed under subsection (1) if satisfied that the adviser meets the registration conditions.

Commencement Information

I28 S. 232 not in force at Royal Assent, see s. 249(2)

I29 S. 232 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I30 S. 232 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Compliance notice U.K.

233 Compliance notice U.K.

(1) Where a tax adviser contravenes section 223(1) (prohibited interaction with HMRC), an authorised officer of Revenue and Customs may give a notice (a “compliance notice”) to the adviser.

For provision about the effect of a compliance notice, see sections 234(1)(a) and 235(1)(a) (financial penalties for prohibited interaction with HMRC).

(2) A compliance notice must state the following—

(a) the date on which it is issued;

(b) the contravention to which the notice relates;

(c) the period within which an appeal against the notice may be made.

(3) An authorised officer of Revenue and Customs may withdraw a compliance notice at any time; and if they do so, they must notify the tax adviser.

(4) A compliance notice is to be treated as withdrawn if subsection (5) or (6) applies.

(5) This subsection applies if—

(a) the tax adviser was not registered under this Chapter at the time of the contravention mentioned in subsection (1), and

(b) the tax adviser subsequently registers under this Chapter.

(6) This subsection applies if—

(a) the tax adviser’s registration was suspended under section 232 (suspension of registration) at the time of the contravention mentioned in subsection (1), and

(b) the suspension is subsequently lifted under section 232(7) or expires.

(7) Before giving a compliance notice under this section, the authorised officer must—

(a) notify the adviser of the fact that the officer considers subsection (1) to apply, and

(b) allow the adviser a period of 30 days, beginning with the date of the notification, to make representations to HMRC.

Commencement Information

I31 S. 233 not in force at Royal Assent, see s. 249(2)

I32 S. 233 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I33 S. 233 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Financial penalties U.K.

234 Financial penalties for prohibited interaction with HMRC U.K.

(1) This section applies where—

(a) a tax adviser has been given a compliance notice under section 233 that has not been withdrawn,

(b) the tax adviser subsequently contravenes section 223(1) (prohibited interaction with HMRC), and

(c) if the tax adviser is an organisation, an authorised officer of Revenue and Customs does not consider that the contravention is attributable to a relevant individual of the tax adviser (see section 235 (liability of relevant individuals)).

(2) The tax adviser is liable in respect of the contravention to a penalty of—

(a) £5,000, or

(b) if subsection (3) or (4) applies, £10,000.

(3) This subsection applies if—

(a) in the period of two years ending with the date of the contravention, the tax adviser has been assessed to a penalty under this section or section 235 on four or more occasions, and

(b) subsection (4) does not apply.

(4) This subsection applies if the contravention takes place at a time when the tax adviser is subject to—

(a) a temporary ineligibility order issued under this Chapter, or

(b) a permanent ineligibility order issued under this Chapter.

(5) For the purposes of subsection (3)(a), if a tax adviser is assessed to a penalty under this section or section 235 and the penalty is, at any time, subsequently set aside or otherwise cancelled, the penalty is to be treated from that time as if it was not assessed on the adviser.

Commencement Information

I34 S. 234 not in force at Royal Assent, see s. 249(2)

I35 S. 234 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I36 S. 234 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

235 Financial penalties for prohibited interaction with HMRC: liability of relevant individuals U.K.

(1) This section applies where—

(a) a tax adviser that is an organisation has been given a compliance notice under section 233 that has not been withdrawn,

(b) the tax adviser subsequently contravenes section 223(1) (prohibited interaction with HMRC), and

(c) an authorised officer of Revenue and Customs considers that the contravention is attributable to a relevant individual of the tax adviser.

(2) The individual is liable in respect of the contravention to a penalty of—

(a) £5,000, or

(b) if subsection (3) or (4) applies, £10,000.

(3) This subsection applies if—

(a) in the period of two years ending with the date of the contravention, the relevant individual has been assessed to a penalty under this section or section 234 on four or more occasions, and

(b) subsection (4) does not apply.

(4) This subsection applies if the contravention takes place at a time when the relevant individual is subject to—

(a) a temporary ineligibility order issued under this Chapter, or

(b) a permanent ineligibility order issued under this Chapter.

(5) For the purposes of subsection (3)(a), if a relevant individual is assessed to a penalty under this section or section 234 and the penalty is, at any time, subsequently set aside or otherwise cancelled, the penalty is to be treated from that time as if it was not assessed on the individual.

(6) In this section references to a relevant individual of a tax adviser include a former relevant individual of the tax adviser.

Commencement Information

I37 S. 235 not in force at Royal Assent, see s. 249(2)

I38 S. 235 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I39 S. 235 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Ineligibility orders U.K.

236 Tax advisers: ineligibility orders U.K.

(1) Where an authorised officer of Revenue and Customs assesses a tax adviser to a penalty under section 234(2)(b) (financial penalties for prohibited interaction with HMRC) in a case where section 234(3) applies (repeated contravention), the officer must issue a temporary ineligibility order to the tax adviser.

For provision about the effect of a temporary ineligibility order, see in particular section 227(2)(e) (registration conditions) and sections 234(4) and 235(4) (financial penalties for prohibited interaction with HMRC).

(2) A temporary ineligibility order issued under subsection (1) has effect for a period of 12 months from the end of the period of 30 days beginning with the date on which the order was issued to the person.

(3) Where an authorised officer of Revenue and Customs assesses a tax adviser to a penalty under section 234(2)(b) (financial penalties for prohibited interaction with HMRC) in a case where section 234(4)(a) applies (contravention while subject to temporary ineligibility order), the officer must—

(a) issue a permanent ineligibility order to the tax adviser, and

(b) in a case where the adviser’s registration is suspended under section 232, cancel the adviser’s registration.

For provision about the effect of a permanent ineligibility order, see in particular section 227(2)(e) (registration conditions) and sections 234(4) and 235(4) (financial penalties for prohibited interaction with HMRC).

(4) A permanent ineligibility order issued under subsection (3) has effect indefinitely from the end of the period of 30 days beginning with the date on which the order was issued to the person.

(5) Before issuing an order to a person under subsection (1) or (3), the authorised officer must—

(a) notify the person of the fact that the officer considers subsection (1) or (3) (as the case may be) to apply, and

(b) allow the person a period of 30 days, beginning with the date of the notification, to make representations to HMRC.

(6) An order under subsection (1) or (3) must state—

(a) the date on which it is issued, and

(b) the period within which an appeal against the decision to issue the order may be made.

Commencement Information

I40 S. 236 not in force at Royal Assent, see s. 249(2)

I41 S. 236 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I42 S. 236 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

237 Relevant individuals: ineligibility orders U.K.

(1) Where an authorised officer of Revenue and Customs assesses a tax adviser to a penalty under section 234(2)(b)(financial penalties for prohibited interaction with HMRC), the officer may—

(a) in a case where section 234(3) applies (repeated contravention), issue a temporary ineligibility order to any relevant individual of the tax adviser;

(b) in a case where section 234(4) applies (contravention while subject to an ineligibility order), issue a permanent ineligibility order to any relevant individual of the tax adviser.

(2) Where an authorised officer of Revenue and Customs assesses a relevant individual of a tax adviser to a penalty under section 235(2)(b) (liability of relevant individuals) in a case where section 235(3) applies (repeated contravention), the officer must issue a temporary ineligibility order to the individual.

(3) Where an authorised officer of Revenue and Customs assesses a relevant individual of a tax adviser to a penalty under section 235(2)(b) (liability of relevant individuals) in a case where section 235(4)(a) applies (contravention while subject to temporary ineligibility order), the officer must issue a permanent ineligibility order to the individual.

(4) For provision about the effect of a temporary or a permanent ineligibility order, see in particular section 227(2)(e) (registration conditions) and sections 234(4) and 235(4) (financial penalties for prohibited interaction with HMRC).

(5) A temporary ineligibility order issued under subsection (1)(a) or (2) has effect for a period of 12 months from the end of the period of 30 days beginning with the date on which the order was issued to the person.

(6) A permanent ineligibility order issued under subsection (1)(b) or (3) has effect indefinitely from the end of the period of 30 days beginning with the date on which the order was issued to the person.

(7) Before issuing an order to a relevant individual under subsection (1), (2) or (3), the authorised officer must—

(a) notify the relevant individual and the tax adviser of the fact that the officer considers subsection (1), (2) or (3) (as the case may be) to apply, and

(b) allow the relevant individual and the tax adviser a period of 30 days, beginning with the date of the notification, to make representations to HMRC.

(8) An order under subsection (1), (2) or (3) must state—

(a) the date on which it is issued, and

(b) the period within which an appeal against the decision to issue the order may be made.

(9) Where an authorised officer of Revenue and Customs issues an order to a relevant individual under this section, the officer must also notify the tax adviser in question.

(10) In this section references to a relevant individual of a tax adviser include a former relevant individual of the tax adviser.

Commencement Information

I43 S. 237 not in force at Royal Assent, see s. 249(2)

I44 S. 237 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I45 S. 237 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Requirement for tax adviser to notify clients of suspension or ineligibility orders U.K.

238 Requirement for tax adviser to notify clients of suspension or ineligibility orders U.K.

(1) Where a registered tax adviser’s registration has been suspended under section 232(1) (suspension of registration: registration conditions) for a period of more than 30 days, the adviser must take reasonable steps to notify each of their clients about the suspension within the period of 30 days beginning with the 31st day of the suspension.

(2) Where a registered tax adviser’s registration has been suspended under section 232(2) (suspension of registration: behaviour of adviser), the adviser must take reasonable steps to notify each of their clients about the suspension within the period of 30 days beginning with the day on which the suspension first has effect.

(3) Where a registered tax adviser is issued with a temporary or permanent ineligibility order under this Chapter, the adviser must take reasonable steps to notify each of their clients about the issuing of the order within the period of 30 days beginning with the day on which the order first has effect.

(4) A notification to a client under subsection (1), (2) or (3) must be in the form and manner set out in a notice published by HMRC.

(5) If a tax adviser contravenes subsection (1), (2) or (3) the adviser is liable to a penalty of £5,000.

(6) Where the contravention relates to more than one client, the tax adviser is liable to a penalty under this section in respect of each client.

Commencement Information

I46 S. 238 not in force at Royal Assent, see s. 249(2)

I47 S. 238 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I48 S. 238 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Reasonable excuse U.K.

239 Reasonable excuse U.K.

(1) A person is not liable to a penalty under section 234, 235 or 238 if the person satisfies an authorised officer of Revenue and Customs or, on an appeal to the tribunal, the tribunal that there is a reasonable excuse for the contravention.

(2) If a person had a reasonable excuse for a contravention but the excuse has ceased, the person is to be treated as having continued to have the excuse if the contravention is remedied without unreasonable delay after the excuse ceased.

Commencement Information

I49 S. 239 not in force at Royal Assent, see s. 249(2)

I50 S. 239 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I51 S. 239 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Extension of period for making representations U.K.

240 Extension of period for making representations U.K.

Where a provision of this Chapter requires an authorised officer of Revenue and Customs to allow a specified period of time for a person to make representations, the officer may, by notice to the person, extend that period.

Commencement Information

I52 S. 240 not in force at Royal Assent, see s. 249(2)

I53 S. 240 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I54 S. 240 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Assessment of financial penalties etc U.K.

241 Assessment of financial penalties U.K.

(1) Where a person becomes liable to a penalty under section 234, 235 or 238, an authorised officer of Revenue and Customs must—

(a) assess the penalty, and

(b) notify the person.

(2) A notice under subsection (1) may relate to more than one contravention by the person.

(3) A notice under subsection (1) must state—

(a) the date on which it is issued;

(b) each contravention in respect of which the penalty is assessed;

(c) the amount of the penalty;

(d) the period within which an appeal against the assessment may be made.

(4) Before assessing a tax adviser to a penalty under section 234, 235 or 238, the authorised officer must—

(a) notify the person of the fact that the officer considers the person is liable to the penalty, and

(b) allow the person a period of 30 days, beginning with the date of the notification, to make representations to HMRC.

Commencement Information

I55 S. 241 not in force at Royal Assent, see s. 249(2)

I56 S. 241 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I57 S. 241 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

242 Time limits and treatment of financial penalties U.K.

(1) An assessment of a penalty under section 234 or 235 must be made within the period of 12 months beginning with the day on which the person became liable to the penalty.

(2) An assessment of a penalty under section 238 must be made within the period of 12 months beginning with the day on which the contravention first came to the attention of an officer of Revenue and Customs.

(3) A penalty assessed under section 234, 235 or 238 is due and payable at the end of the period of 30 days beginning with the day on which the notice of assessment of the penalty is issued.

(4) A penalty assessed under section 234, 235 or 238 is, subject to subsection (3), to be treated for all purposes as if it were tax charged in an assessment and due and payable.

Commencement Information

I58 S. 242 not in force at Royal Assent, see s. 249(2)

I59 S. 242 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I60 S. 242 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

243 Double jeopardy U.K.

A person is not liable to a financial penalty under this Chapter in respect of anything in respect of which the person has been convicted of an offence.

Commencement Information

I61 S. 243 not in force at Royal Assent, see s. 249(2)

I62 S. 243 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I63 S. 243 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Reviews and appeals U.K.

244 Reviews and appeals U.K.

Schedule 21 contains provision about reviews and appeals.

Commencement Information

I64 S. 244 not in force at Royal Assent, see s. 249(2)

I65 S. 244 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I66 S. 244 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Disclosure of information U.K.

245 Disclosure of information U.K.

(1) HMRC may disclose information acquired under, or held in connection with, this Chapter to a person for the purpose of facilitating the exercise by the person of a function relating to the regulation or supervision of—

(a) tax advisers, or

(b) the tax system.

(2) A person to whom HMRC discloses information under this section—

(a) may use it only for the purpose for which it was disclosed, and

(b) may not further disclose it without the consent of HMRC (which may be general or specific).

(3) Where a person contravenes subsection (2)(b) by disclosing information relating to a person whose identity—

(a) is specified in the disclosure, or

(b) can be deduced from it,

section 19 of CRCA 2005 (offence of wrongful disclosure) applies in relation to the disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.

(4) Nothing in this section limits the circumstances in which information may be disclosed under section 18(2) of CRCA 2005 or under any other enactment or rule of law.

Commencement Information

I67 S. 245 not in force at Royal Assent, see s. 249(2)

I68 S. 245 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I69 S. 245 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Power to publish information U.K.

246 Power to publish information U.K.

(1) An authorised officer of Revenue and Customs may publish information about a person if—

(a) the person is assessed to a financial penalty under this Chapter, or

(b) the person is issued with a relevant ineligibility order.

(2) The information that may be published under this section is—

(a) the person’s name, including any trading name, previous name or pseudonym;

(b) the postcode of any address used by person;

(c) any other information the authorised officer considers appropriate to publish in order to make clear the person's identity;

(d) the amount of the financial penalty or (as the case may be) the type of the relevant ineligibility order issued.

(3) Before publishing information under this section, the authorised officer must—

(a) notify the person that they are considering doing so,

(b) allow the person a period of 30 days, beginning with the date of the notification, to make representations to HMRC, and

(c) after considering any such representations, notify the person of the authorised officer’s decision as to whether to publish the information.

(4) Information may be published under this section in any manner that the authorised officer considers appropriate.

(5) No information may be published under this section before the day on which the financial penalty or relevant ineligibility order becomes final.

(6) No information may be published under this section for the first time after the end of the period of one year beginning with the day on which the penalty or relevant ineligibility order becomes final.

(7) Where—

(a) information has been published under this section on a government website, and

(b) the information remains accessible on the website after the end of the period of one year beginning with the day on which it was first published,

an authorised officer of HMRC must take steps to remove the information from the website.

(8) But subsection (7) does not apply in a case where the information was published under subsection (1)(b) by virtue of the person being issued with a permanent ineligibility order under section 236 or 237 (ineligibility orders).

(9) For the purposes of this section a financial penalty or ineligibility order becomes “final” if—

(a) the time for bringing any appeal or further appeal relating to it expires (ignoring any possibility of an appeal being brought out of time with permission), or

(b) if later, any appeal or final appeal (other than an appeal brought out of time with permission) relating to it is finally determined.

(10) In this section “relevant ineligibility order” means a temporary or permanent ineligibility order issued under section 236 or 237 (ineligibility orders).

Commencement Information

I70 S. 246 not in force at Royal Assent, see s. 249(2)

I71 S. 246 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I72 S. 246 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Power to amend Schedule 20 (exceptions) U.K.

247 Power to amend Schedule 20 (exceptions) U.K.

(1) The Treasury may by regulations made by statutory instrument amend Schedule 20 (exceptions) to make provision about exceptions for the purposes of section 223(1) (prohibited interaction with HMRC).

(2) Regulations under this section may in particular—

(a) add an exception, or

(b) delete or amend an exception for the time being included in the Schedule.

(3) Regulations under this section may—

(a) make different provision for different purposes;

(b) make transitional or saving provision.

(4) A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

Commencement Information

I73 S. 247 not in force at Royal Assent, see s. 249(2)

I74 S. 247 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I75 S. 247 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Interpretation U.K.

248 Interpretation of Chapter U.K.

(1) In this Chapter—

• “authorised officer” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of this Chapter;

• “Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

• “HMRC” means His Majesty’s Revenue and Customs;

• “organisation” means a body corporate, partnership or other organisation carrying on a business;

• “registered tax adviser” means a tax adviser who is registered under this Chapter;

• “tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.

(2) A reference in this Chapter to working for an organisation includes being a director, partner or member of an organisation.

Commencement Information

I76 S. 248 not in force at Royal Assent, see s. 249(2)

I77 S. 248 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I78 S. 248 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)

Commencement U.K.

249 Commencement U.K.

(1) This section comes into force on the day on which this Act is passed.

(2) The rest of this Chapter comes into force on such day as the Treasury may by regulations appoint.

(3) Different days may be appointed for different purposes.

(4) The Treasury may by regulations make transitional or saving provision in connection with the coming into force of any provision of this Chapter.

(5) The power to make regulations under subsection (4) includes power to make different provision for different purposes.

(6) Regulations under this section are to be made by statutory instrument.

Commencement Information

I79 S. 249 in force at Royal Assent, see s. 249(1)

Chapter 2 U.K. Conduct etc

Conduct of tax advisers U.K.

250 Conduct of tax advisers U.K.

(1) Schedule 22 contains provision about the conduct of tax advisers.

(2) Schedule 22 comes into force on 1 April 2026 and has effect in relation to acts or omissions on or after that date.

(3) The Treasury may by regulations make transitional or saving provision in connection with the coming into force of any provision of Schedule 22.

(4) The power to make regulations under subsection (3) includes power to make different provision for different purposes.

(5) Regulations under this section are to be made by statutory instrument.

Power to publish information about tax advisers etc U.K.

251 Power to publish information U.K.

(1) An authorised officer may publish information about a tax adviser if—

(a) in consequence of the tax adviser’s behaviour or conduct, HMRC has made a decision to—

(i) refuse to deal with the adviser (whether temporarily or permanently), or

(ii) suspend the adviser’s access to HMRC’s online services for tax agents or tax advisers, and

(b) the officer considers that publication would be in the public interest.

(2) The information that may be published under subsection (1) is—

(a) the tax adviser’s name, including any trading name, previous name or pseudonym;

(b) the postcode of any address used by the tax adviser;

(c) any other information the authorised officer considers appropriate to publish in order to make clear the tax adviser's identity;

(d) details of the decision mentioned in subsection (1)(a) made in respect of the tax adviser, including the reasons why it was made and its effect on the tax adviser.

(3) If, in acting as a tax adviser, an individual works or worked for a person carrying on a business, subsection (2)(c) includes power to publish such information about that person as the authorised officer considers appropriate in order to make clear the individual's identity.

(4) Before publishing information under subsection (1), the authorised officer must—

(a) notify the tax adviser and, in a case within subsection (3), the person mentioned in that subsection that they are considering doing so,

(b) give the tax adviser and (as the case may be) the person a period of at least 30 days, beginning with the date of the notification mentioned in paragraph (a), to make representations about whether the information should be published, and

(c) after considering any such representations, notify the adviser and (as the case may be) the person of the authorised officer’s decision as to whether to publish the information.

(5) Subsection (6) applies if—

(a) information about a tax adviser is published under subsection (1), and

(b) the tax adviser is a body corporate controlled by another person.

(6) An authorised officer may, if they consider that publication would be in the public interest, publish—

(a) the other person’s name, including any trading name, previous name or pseudonym;

(b) the postcode of any address used by the other person;

(c) any other information about the other person that the authorised officer considers appropriate to publish in order to make clear the other person’s identity;

(d) details of the relationship between the tax adviser and the other person.

(7) Before publishing information under subsection (6), the authorised officer must—

(a) notify the tax adviser and the person that they are considering doing so,

(b) give the tax adviser and the person a period of at least 30 days, beginning with the date of the notification mentioned in paragraph (a), to make representations about whether the information should be published, and

(c) after considering any such representations, notify the tax adviser and the person of the authorised officer’s decision as to whether to publish the information.

(8) Information may be published under this section in any manner that the authorised officer considers appropriate.

Commencement Information

I80 S. 251 in force at 1.4.2026, see s. 253(2)

252 Power to publish information: change of circumstances U.K.

(1) Where—

(a) information has been published under section 251 or this section, and

(b) an authorised officer considers that there has been a material change in the circumstances of the tax adviser or (as the case may be) the person mentioned in section 251(3) or (6),

the authorised officer must publish such information about the change as the authorised officer considers appropriate.

(2) Before publishing information under this section, the authorised officer must, so far as is reasonably practicable, notify the tax adviser and (as the case may be) the person mentioned in section 251(3) or (6) of the information that is going to be published and of the expected date of publication.

(3) Where—

(a) information has been published under section 251 or this section on a government website,

(b) the information remains accessible on the website, and

(c) any of the circumstances mentioned in subsection (4) apply,

an authorised officer of HMRC must take steps to remove the information from the website.

(4) The circumstances are that—

(a) the decision mentioned in section 251(1)(a) made in respect of the tax adviser in question has expired or been withdrawn by HMRC;

(b) an authorised officer becomes aware that the tax adviser in question—

(i) has ceased to be a tax adviser for a period of at least five years, or

(ii) has died;

(c) an authorised officer considers that publication of the information is no longer in the public interest.

(5) Information may be published under this section in any manner that the authorised officer considers appropriate.

Commencement Information

I81 S. 252 in force at 1.4.2026, see s. 253(2)

253 Power to publish information: interpretation and commencement U.K.

(1) In this section and sections 251 and 252—

• “authorised officer” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of sections 251 and 252;

• “Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

• “control” has the same meaning as in the Corporation Tax Acts (see section 1124 of CTA 2010);

• “HMRC” means His Majesty’s Revenue and Customs;

• “tax adviser” has the same meaning as in Schedule 38 to FA 2012 (see paragraph 2 of that Schedule).

(2) Sections 251 and 252 come into force on 1 April 2026.