Legislation – Finance Act 2026
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).