{
  "url": "https://openlegislation.uk/finance-act-2026/section-223",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-223.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/223",
  "kind": "section",
  "number": "223",
  "heading": "Prohibition against unregistered tax advisers interacting with HMRC",
  "text": "(1) A tax adviser may not interact with HMRC in relation to the tax affairs of a client unless—\n(a) the adviser is registered under this Chapter, or\n(b) an exception in Schedule 20 (exceptions) applies.\n(2) A person interacts with HMRC if the person does or attempts to do any of the following—\n(a) contact HMRC by telephone, post or email;\n(b) send a message to HMRC through a website or internet portal;\n(c) file a return, claim, notice or other document with HMRC (whether electronically or otherwise);\n(d) communicate with HMRC in any other way.\n(3) Subsection (1) applies even if the tax adviser or the client (or both) are outside the United Kingdom.\n(4) Where an individual—\n(a) works for a tax adviser, and\n(b) interacts with HMRC in the course of a business carried on by that tax adviser,\nthe interaction is to be regarded as being carried out by that tax adviser.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 223 not in force at Royal Assent, see s. 249(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 223 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 223 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/223",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}