# Finance Act 2026, Paragraph 1

Extent: E+W+S+N.I.

(1) A tax adviser does not contravene section 223(1) (prohibited interaction with HMRC) in any of the following circumstances—
(a) where the adviser provides payroll, or other tax or accounting, software to a client for use in relation to the client’s tax affairs and the adviser interacts with HMRC in their capacity as such a provider;
(b) where the adviser interacts with HMRC in relation to—
(i) any matter relating to a duty of customs or to any provision, so far as relating to a duty of customs, made by or under the customs and excise Acts or Union customs legislation, or
(ii) any matter relating to a duty of excise or import VAT that is connected to a matter within sub-paragraph (i);
(c) where the adviser is a VAT representative and interacts with HMRC in their capacity as such;
(ca) where the adviser is an IOSS representative and interacts with HMRC in their capacity as such;
(d) where the adviser is a NI tax representative and interacts with HMRC in their capacity as such;
(e) where the adviser is a UK representative and interacts with HMRC in their capacity as such;
(ea) where the adviser interacts with HMRC in relation to a tax that is not payable to HMRC (such as council tax or non-domestic rates);
(eb) where the adviser interacts with HMRC in relation to the provision of a valuation of property under section 10 of CRCA 2005 (the valuation office);
(f) where the adviser interacts with HMRC in relation to a client who is a group undertaking in relation to the adviser;
(g) where the adviser interacts with HMRC in relation to an appeal to a court or tribunal;
(h) where the adviser interacts with HMRC in order to comply with an obligation of the adviser under any enactment (including this Act);
(i) where the adviser interacts with HMRC in response to a request for information from HMRC.
(2) In this paragraph—
“the customs and excise acts” has the meaning given by section 1(1) of CEMA 1979 (interpretation);
“group undertaking” has the meaning given by section 1161(5) of the Companies Act 2006 (meaning of “undertaking” and related expressions);
“import VAT” means value added tax chargeable by virtue of section 1(1)(c) of VATA 1994 (importation of goods into the United Kingdom);
“IOSS representative” means a person registered as an IOSS representative under Schedule 9ZE to VATA 1994 (distance selling of goods imported to Northern Ireland: special accounting scheme) (see Part 5 of that Schedule);
“NI tax representative” has the meaning given by regulation 76(2) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (excise duty and distance sales: NI representatives), as those Regulations have effect subject to the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559);
“UK representative” has the meaning given by section 123 (vaping product duty: UK representatives);
“Union customs legislation” has the meaning given by section 37(1) of TCTA 2018 (minor definitions);
“VAT representative” has the meaning given by section 48(2A) of VATA 1994 (VAT representatives).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/20/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-20/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.