# Finance Act 2026, Section 226: Meaning of “relevant individual” and “officer”

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

(1) For the purposes of this Chapter “relevant individual”, in relation to a tax adviser that is an organisation with fewer than six officers, means—
(a) each individual who works for the tax adviser and who plays a significant role in—
(i) the making of decisions about how the whole or a substantial part of the tax adviser activities of the organisation are to be managed or organised, or
(ii) the actual managing or organising of the whole or a substantial part of those activities, and
(b) each officer of the tax adviser who is not within paragraph (a).
(2) For the purposes of this Chapter “relevant individual”, in relation to a tax adviser that is an organisation with six or more officers, means—
(a) each individual who works for the tax adviser and who plays a significant role in—
(i) the making of decisions about how the whole or a substantial part of the tax adviser activities of the organisation are to be managed or organised, or
(ii) the actual managing or organising of the whole or a substantial part of those activities, and
(b) if the organisation has fewer than five officers within paragraph (a), each officer of the tax adviser nominated by the adviser to be a relevant individual (see section 227(4) (registration conditions)).
(3) In this Chapter “officer” means—
(a) in relation to a company, a director;
(b) in relation to a body corporate whose affairs are managed by its members, a member who exercises functions of management with respect to it;
(c) in relation to a body corporate not within paragraph (a) or (b), an officer of the body whose functions correspond to those of a director of a company;
(d) in relation to a partnership, a partner;
(e) in relation to any other organisation, a person who exercises functions of management with respect to it.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/226 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-226
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.