MTAR20500 - Checks against registration conditions: obligations of relevant individuals
Being a relevant individual carries personal responsibility.
Relevant individuals must:
- meet minimum standards set out in legislation
- cooperate with the registration of the business they work for and ongoing compliance checks
- act in a way that supports the business’s compliance with tax rules and professional standards
These obligations relate to governance and oversight, not to the quality of every individual piece of advice given.
Personal checks and standards
Relevant individuals are subject to personal checks so HMRC can confirm that minimum registration standards continue to be met, which include:
- identity verification
- criminality checks
- insolvency-related checks
- checks of their personal tax affairs
These checks are applied by HMRC and focused on suitability and compliance with minimum standards. They do not impose any obligation on the business to perform these checks themselves. For more information about the standards expected of relevant individuals, see MTAR20200.
Ongoing responsibilities and expectations
Being a relevant individual does not mean they must undertake any additional duties or decision-making responsibilities.
Relevant individuals are expected to:
- continue to meet HMRC’s registration conditions
- act consistently with HMRC’s standard for agents (GOV.UK) during any interaction that they have with HMRC
Relevant individuals are not responsible for ensuring that clients’ tax affairs or payments are up to date, and the registration conditions relate only to their own and the business’s compliance. There are no expectations that relevant individuals personally manage every client, submission or interaction with HMRC.
Changes in relevant individuals and notification requirements
If a business successfully registers before April 2027, there is no requirement to update changes to relevant individuals until after April 2027, when the transitional period ends. HMRC will build capability into the agent services account so that these details can be updated following the transitional period.
From April 2027 onwards, businesses will be expected to keep HMRC informed of changes to who their relevant individuals are and circumstances that could affect whether the minimum standards continue to be met, such as cessation of the business or other material changes in status.
Businesses will be required to notify HMRC when:
- a relevant individual leaves the business
- a new relevant individual is appointed
- an individual’s role changes such that they become (or cease to be) a relevant individual
Notifications should be made as soon as reasonably practicable, depending on the circumstances of the change (for example, promptly following an individual leaving the business or a change in role). Further guidance will be provided on how notifications should be made.