Paragraph 2 I1F1
In this Schedule “tax adviser” means—
an organisation that, in the course of a business carried on by it, assists other persons with their tax affairs, or
an individual who, in the course of a business (whether carried on by the individual as a sole trader or by an organisation for which the individual works), assists other persons with their tax affairs.
An organisation or individual assists another person with their tax affairs if the organisation or individual does any of the following—
advises the other person in relation to tax;
acts or purports to act as an agent on behalf of the other person in relation to tax;
provides assistance with any document that is likely to be relied on by HMRC to determine the other person’s tax position;
provides assistance for non-tax purposes, if the assistance is provided in the knowledge that it will be, or is likely to be, used by the other person in connection with the other person's tax affairs.
A person can be a tax adviser even if they, or an organisation for which they work, are appointed indirectly (for example, at the request of someone other than their client).
In this Schedule (except in paragraph 17) “client”, in relation to a tax adviser, means a person who the adviser, in the course of a business (whether carried on by the adviser or by an organisation for which the adviser works), assists with their tax affairs.
Annotations
Textual amendments
- F1
Sch. 38 para. 2 and cross-heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 4(1)
Commencement
- I1
Sch. 38 para. 2 in force at 1.4.2013 by S.I. 2013/279, art. 2
Notes on Schedule 38
Textual amendments
- F1
Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2
Modifications
- C1
Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
- C2
Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
- C3
Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
- C4
Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)