OpenLegislation

Paragraph 9 Temporary relief from suspension of registration pending review or appeal: amount of tax etc overdueI1I2

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(1) to suspend a tax adviser’s registration,

(b)

the decision is made solely on the basis that the adviser or a relevant individual of the adviser does not meet the condition in section 227(2)(a) (amount of tax etc overdue), 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 must, by notice, approve an application made under sub-paragraph (2).

(4)

A notice under sub-paragraph (3) 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.

(5)

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.

(6)

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. 9 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I2

Sch. 21 para. 9 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)