Chapter 1 Registration

United Kingdom

1. Prohibition against unregistered tax advisers interacting with HMRC
2. Application process
3. Monitoring of registration conditions and suspension of registration
4. Compliance notice
5. Financial penalties
6. Ineligibility orders
7. Requirement for tax adviser to notify clients of suspension or ineligibility orders
8. Reasonable excuse
9. Extension of period for making representations
10. Assessment of financial penalties etc
11. Reviews and appeals
12. Disclosure of information
13. Power to publish information
14. Power to amend Schedule 20 (exceptions)
15. Interpretation
16. Commencement