OpenLegislation

Paragraph 10 Temporary relief from suspension of registration pending review or appeal: other casesI1I2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies where—

(a)

an authorised officer of Revenue and Customs decides under section 232 (suspension of registration) to suspend a tax adviser’s registration,

(b)

paragraph 9 (amount of tax etc overdue) does not apply in relation to the decision, and

(c)

the adviser has—

(i)

accepted an offer under this Schedule to review the decision, or

(ii)

appealed against the decision to the tribunal.

(2)

The adviser may apply to HMRC to suspend the effect of the decision pending the outcome of the review or appeal.

(3)

An authorised officer of Revenue and Customs may, by notice, approve an application under sub-paragraph (2) only if they are satisfied that—

(a)

the adviser has demonstrated that if the application were not approved the adviser would be unable to continue as a going concern pending the final determination of the review or appeal, and

(b)

it is appropriate in all the circumstances to approve the application.

(4)

In determining whether it would be appropriate to approve the application, the officer must have regard to—

(a)

the prospect of the review or appeal succeeding;

(b)

any alternative steps available to, and taken by, the adviser to protect their position pending the final determination of the review or appeal;

(c)

whether the adviser has acted expeditiously in accepting the offer of the review or in bringing and progressing the appeal.

(5)

A notice under sub-paragraph (3) approving the application must—

(a)

state the date from which it has effect, and

(b)

in a case where the adviser’s registration has already been suspended, temporarily reinstate the adviser’s registration.

(6)

A notice under sub-paragraph (3) may approve an application subject to any conditions or restrictions specified in the notice.

(7)

The day on which the approval of an application under this paragraph (including any temporary reinstatement of the adviser’s registration) expires is—

(a)

in a case where the decision to suspend the tax adviser’s registration is cancelled on a review under this Schedule, the day on which it is cancelled;

(b)

in a case where the decision to suspend the tax adviser’s registration is upheld on a review under this Schedule, the last day on which an appeal could be brought against that decision (ignoring any possibility of an appeal brought out of time with permission), unless paragraph (c) applies;

(c)

in a case where an appeal (other than an appeal brought out of time with permission) is brought in respect of the decision to suspend the tax adviser’s registration, the day on which the appeal is finally determined.

(8)

An authorised officer of Revenue and Customs may, by notice, revoke the approval of an application under this paragraph, or vary the conditions or restrictions to which it is subject, if they are satisfied that a change in circumstances justifies doing so.

(9)

HMRC may specify in a notice published by them provision about the form, manner, timing and content of applications under this paragraph.

Annotations

Commencement

I1

Sch. 21 para. 10 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I2

Sch. 21 para. 10 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)