Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Schedule 20 is up to date with all changes known to be in force on or before 17 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 20:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Schedule 20Registration of tax advisers: exceptions
1
(1)
A tax adviser does not contravene section 223(1) (prohibited interaction with HMRC) in any of the following circumstances—
(a)
where the adviser provides payroll, or other tax or accounting, software to a client for use in relation to the client’s tax affairs and the adviser interacts with HMRC in their capacity as such a provider;
(b)
where the adviser interacts with HMRC in relation to—
(i)
any matter relating to a duty of customs or to any provision, so far as relating to a duty of customs, made by or under the customs and excise Acts or Union customs legislation, or
(ii)
any matter relating to a duty of excise or import VAT that is connected to a matter within sub-paragraph (i);
(c)
where the adviser is a VAT representative and interacts with HMRC in their capacity as such;
(d)
where the adviser is a NI tax representative and interacts with HMRC in their capacity as such;
(e)
where the adviser is a UK representative and interacts with HMRC in their capacity as such;
(f)
where the adviser interacts with HMRC in relation to a client who is a group undertaking in relation to the adviser;
(g)
where the adviser interacts with HMRC in relation to an appeal to a court or tribunal;
(h)
where the adviser interacts with HMRC in order to comply with an obligation of the adviser under any enactment (including this Act);
(i)
where the adviser interacts with HMRC in response to a request for information from HMRC.
(2)
In this paragraph—
“the customs and excise acts” has the meaning given by section 1(1) of CEMA 1979 (interpretation);
“group undertaking” has the meaning given by section 1161(5) of the Companies Act 2006 (meaning of “undertaking” and related expressions);
“import VAT” means value added tax chargeable by virtue of section 1(1)(c) of VATA 1994 (importation of goods into the United Kingdom);
“NI tax representative” has the meaning given by regulation 76(2) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (excise duty and distance sales: NI representatives), as those Regulations have effect subject to the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559);
“UK representative” has the meaning given by section 123 (vaping product duty: UK representatives);
“Union customs legislation” has the meaning given by section 37(1) of TCTA 2018 (minor definitions);
“VAT representative” has the meaning given by section 48(2A) of VATA 1994 (VAT representatives).