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Section 230 Registration of tax advisers etcI1I2I3

United Kingdom

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

(1)

Where a tax adviser applies to be registered under this Chapter in accordance with section 225 (application for registration), an officer of Revenue and Customs must—

(a)

decide whether to approve the application;

(b)

notify the tax adviser of the decision and—

(i)

where the application is approved, of the date from which the registration has effect, and

(ii)

where the application is not approved, of the reasons for the decision.

(2)

The officer must approve the application if satisfied that the tax adviser meets the registration conditions.

(3)

The officer may otherwise approve the application only if—

(a)

the tax adviser fails to meet the registration conditions solely by virtue of the adviser, or a relevant individual of the adviser, not meeting the condition in section 227(2)(a) (amount of tax etc overdue), and

(b)

having regard to the relevant amount that is overdue or (as the case may be) the circumstances of the outstanding relevant return, the officer considers it appropriate to approve the application.

In this subsection “relevant amount” and “relevant return” have the same meaning as in section 227 (registration conditions).

(4)

An officer of Revenue and Customs may cancel the registration of a registered tax adviser if—

(a)

the adviser requests the cancellation, or

(b)

the tax adviser has been wound up or dissolved or has died.

Annotations

Commencement

I1

S. 230 not in force at Royal Assent, see s. 249(2)

I2

S. 230 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I3

S. 230 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)