MTAR20700 - Checks against registration conditions: checks carried out on overseas businesses and relevant individuals
HMRC is introducing evidence requirements that overseas tax advisers and any overseas relevant individuals will need to meet. These requirements are intended to ensure that businesses can demonstrate compliance with registration obligations.
In some cases, an overseas business or relevant individual may be unable to meet a requirement in the same way as a UK-based tax adviser, for example, where equivalent anti-money laundering supervision frameworks do not exist. HMRC will set out alternative forms of acceptable evidence in future guidance.
Evidential documents will be required to:
- be notarised by an independent and qualified notary (or an equivalent professional) in the country where the tax adviser or relevant individual is based
- include a certified English translation of the document where it is not originally in English
The need to provide evidence, including any alternative forms of evidence where applicable, is expected to begin in early 2027. HMRC will provide further information on the requirements and how information should be shared ahead of requesting any evidence.
Overseas tax advisers should not wait for further guidance on evidence requirements before registering. Where registration is required, overseas tax advisers must register by the relevant deadline using the process for overseas tax advisers.
Evidence requirements outlined in this section will be requested at a later stage.