Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 230 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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- Pt. 15 excluded by S.I. 2026/331 reg. 19
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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
230Registration of tax advisers etc
(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.