Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 228 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.
Changes to Legislation
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Changes and effects yet to be applied to Section 228:
- 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
Part 7Tax advisers
Chapter 1Registration
Application process
228Registration conditions: interpretation
(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.