Section 225 | Application for registration

(1)A tax adviser may apply to HMRC to be registered under this Chapter.

(2)An application must be made in the form and manner specified in a notice published by HMRC.

(3)An application must contain the following—

(a)the name and address of the tax adviser;

(b)if the tax adviser is an organisation, the name of each of the tax adviser’s relevant individuals (see section 226 (meaning of “relevant individual” etc));

(c)a statement—

(i)that the tax adviser meets the registration conditions (see section 227 (registration conditions)), or

(ii)explaining why those conditions are not met;

(d)any other information or evidence relating to the tax adviser or the registration conditions that may be specified in a notice published by HMRC.

(4)A notice under subsection (3)(d) may, in particular, specify different types of information or evidence for different descriptions of tax advisers (for example, for tax advisers who are established in, or who otherwise have a connection with, a territory outside the United Kingdom).