Section 236 | Tax advisers: ineligibility orders

(1)Where an authorised officer of Revenue and Customs assesses a tax adviser to a penalty under section 234(2)(b) (financial penalties for prohibited interaction with HMRC) in a case where section 234(3) applies (repeated contravention), the officer must issue a temporary ineligibility order to the tax adviser.For provision about the effect of a temporary ineligibility order, see in particular section 227(2)(e) (registration conditions) and sections 234(4) and 235(4) (financial penalties for prohibited interaction with HMRC).

(2)A temporary ineligibility order issued under subsection (1) has effect for a period of 12 months from the end of the period of 30 days beginning with the date on which the order was issued to the person.

(3)Where an authorised officer of Revenue and Customs assesses a tax adviser to a penalty under section 234(2)(b) (financial penalties for prohibited interaction with HMRC) in a case where section 234(4)(a) applies (contravention while subject to temporary ineligibility order), the officer must—

(a)issue a permanent ineligibility order to the tax adviser, and

(b)in a case where the adviser’s registration is suspended under section 232, cancel the adviser’s registration.

For provision about the effect of a permanent ineligibility order, see in particular section 227(2)(e) (registration conditions) and sections 234(4) and 235(4) (financial penalties for prohibited interaction with HMRC).

(4)A permanent ineligibility order issued under subsection (3) has effect indefinitely from the end of the period of 30 days beginning with the date on which the order was issued to the person.

(5)Before issuing an order to a person under subsection (1) or (3), the authorised officer must—

(a)notify the person of the fact that the officer considers subsection (1) or (3) (as the case may be) to apply, and

(b)allow the person a period of 30 days, beginning with the date of the notification, to make representations to HMRC.

(6)An order under subsection (1) or (3) must state—

(a)the date on which it is issued, and

(b)the period within which an appeal against the decision to issue the order may be made.