# Finance Act 2026, Section 231: Monitoring of registration conditions

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

An officer of Revenue and Customs may by notice require a registered tax adviser to provide such information or evidence as the officer reasonably requires for the purpose of monitoring whether the tax adviser meets the registration conditions.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/231 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-231
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.