MTAR20050 - Checks against registration conditions: overview
This guidance sets out the conditions that tax adviser businesses must meet in order to comply with the registration requirements, as well as the compliance expectations that apply to them.
HMRC will check whether businesses meet the registration conditions after an application for an agent services account (ASA) has been submitted online.
Businesses will not usually need to provide additional supporting evidence beyond the information submitted as part of the registration application, unless HMRC asks for more information.
Following a successful application, businesses will be issued with an ASA. HMRC will continue to carry out checks on the business and its relevant individuals after registration and will contact businesses if any issues arise.
For existing tax advisers, as part of the transition to the new regime, HMRC will ask businesses to provide information so that checks can be conducted against the new registration standards.
Guidance is available to help businesses to understand the requirements and check if they meet HMRC’s conditions to register as a tax adviser (GOV.UK).