The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026

• Citation: S.I. 2026/815
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026 and come into force on 17th August 2026.

Section 2 Amendment of Schedule 20 to the Finance Act 2026

In Schedule 20 to the Finance Act 2026 (registration of tax advisers: exceptions), in paragraph 1 —

(a) in sub-paragraph (1) , after paragraph (c) insert—

(ca) where the adviser is an IOSS representative and interacts with HMRC in their capacity as such;

(b) in sub-paragraph (1) , after paragraph (e) insert—

(ea) where the adviser interacts with HMRC in relation to a tax that is not payable to HMRC (such as council tax or non-domestic rates);

(eb) where the adviser interacts with HMRC in relation to the provision of a valuation of property under section 10 of CRCA 2005 (the valuation office) ;

(c) in sub-paragraph (2) , in the appropriate place, insert the following definition—

“ IOSS representative ” means a person registered as an IOSS representative under Schedule 9ZE to VATA 1994 (distance selling of goods imported to Northern Ireland: special accounting scheme) (see Part 5 of that Schedule) ;