MTAR20100 | Checks against registration conditions: who needs to meet the conditions

The obligation to register is placed on the legal entity that interacts with HMRC on behalf of clients. Individual employees, partners and other equivalent roles do not need to register in their personal capacity.

When registering, the business, as well as its relevant individuals, must meet the registration conditions and both must continue to meet them on an ongoing basis.

How many relevant individuals a business must identify depends on the number of officers it has. Officers include directors, partners and equivalent roles (including overseas equivalents). Detailed guidance on who meets the definition of a relevant individual, how relevant individuals are identified, and the conditions that apply to them is explained in MTAR20400 and MTAR20500.

If the business is a sole trader, the individual carrying on the business must meet the registration conditions that apply to both the business and relevant individuals.