Section 223 | Prohibition against unregistered tax advisers interacting with HMRC

(1)A tax adviser may not interact with HMRC in relation to the tax affairs of a client unless—

(a)the adviser is registered under this Chapter, or

(b)an exception in Schedule 20 (exceptions) applies.

(2)A person interacts with HMRC if the person does or attempts to do any of the following—

(a)contact HMRC by telephone, post or email;

(b)send a message to HMRC through a website or internet portal;

(c)file a return, claim, notice or other document with HMRC (whether electronically or otherwise);

(d)communicate with HMRC in any other way.

(3)Subsection (1) applies even if the tax adviser or the client (or both) are outside the United Kingdom.

(4)Where an individual—

(a)works for a tax adviser, and

(b)interacts with HMRC in the course of a business carried on by that tax adviser,

the interaction is to be regarded as being carried out by that tax adviser.