Research and analysis

Role of professional bodies in the regulation of tax agents

Research into how the regulatory frameworks of professional bodies for tax agents are set, operated and communicated.

Documents

Role of professional bodies in the regulation of tax agents

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Details

The specific research objectives for this study were to provide an understanding of the following:

  • membership requirements of professional bodies
  • the role of professional bodies
  • how professional bodies assess the adherence of members to the agreed standards, including the use of regulatory frameworks
  • where professional bodies believe opportunities exist for the profession to enhance its use of regulation or other means to improve standards of tax agents
  • the relationship between professional bodies and HMRC and maximising the effectiveness of HMRC’s support

The research consisted of 45-minute qualitative interviews with senior officials of 15 professional bodies.

Published 28 May 2019