Schedule 21 Registration of tax advisers: reviews and appeals
United Kingdom
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Sch. 21 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 2 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 3 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 4 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 5 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 6 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 7 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 8 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 9 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 10 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 2 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 3 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 4 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 5 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 6 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 7 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 8 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 9 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 10 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 2 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 3 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 4 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 5 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 6 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 7 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 8 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 9 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 10 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- 1Appealable decisions
- 2Offer of review
- 3Time to accept offer of review
- 4Review out of time
- 5No review after appeal to the tribunal
- 6Review
- 7Bringing of appeals
- 8Powers of tribunal
- 9Temporary relief from suspension of registration pending review or appeal: amount of tax etc overdue
- 10Temporary relief from suspension of registration pending review or appeal: other cases