29. Registering as a tax adviser
When you need to and do not need to register as a tax adviser.
When you do not need to register as a tax adviser
You do not need to register as a tax adviser if you only interact with HMRC to comply with an obligation you have as an insolvency practitioner.
If an insolvency practitioner does not need to register as a tax adviser, then those completing work on their behalf also do not need to register.
When you need to register as a tax adviser
You must register as a tax adviser if you do not meet the exemptions in the section ‘When you do not need to register as a tax adviser’ and you contact HMRC about someone else’s tax affairs.
For example, if you negotiate a payment plan, or you contact HMRC in an advisory role before you are appointed as an administrator or liquidator.
External tax advisers who are not employees of an insolvency firm or practitioner but are acting on their behalf must register as a tax adviser.