Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 223 is up to date with all changes known to be in force on or before 16 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 Section 223:
- 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
Prohibition against unregistered tax advisers interacting with HMRC
223Prohibition against unregistered tax advisers interacting with HMRC
(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.