HMRC has published its Mandatory Tax Adviser Registration Manual (MTAR), essential reading if you are a tax adviser ‘interacting’ with HMRC and getting paid to do it.
You are classed as a tax adviser by HMRC if you are interacting with HMRC on behalf of paying clients. This is a very wide definition and covers, for example:
- Providing tax advice;
- Acting as an agent on behalf of the other person (In relation to tax);
- Assisting with a document HMRC can rely on to determine a tax position, for example a Self-Assessment tax return;
- Contacting HMRC by any communication channel;
- Filing returns, claims, etc or other documents; and / or
- Any other communication / interaction
HMRC has now published its Mandatory Tax Adviser Registration Manual (MTAR) detailing the phased registration timetable (MTAR10800) and we detail the ‘Scope and requirement to register’ section of this important manual:
- MTAR10000 - contents;
- MTAR10100 - who must register as a tax adviser;
- MTAR10200 - groups and complex business structures;
- MTAR10300 - exceptions to the registration requirement;
- MTAR10800 - when tax advisers must register and transitional arrangements;
- · MTAR10900 - overseas businesses
For Bookkeepers
In the first instance, ICB suggests you look at the registration exemptions (MTAR10300). These will either be services that are out of scope or covered by a statutory exemption.
We recommend you consider your entire business operation and any activities which may bring you into scope, both now and in the future. Clients will expect you to register (as you cannot continue to provide services if you have not). In this regard, see HMRC’s range of communication resources which you can use in blogs, briefings, newsletters etc.
MTAR20000 onwards is the other section of the manual which details the conditions that tax adviser businesses must meet to comply with the requirement to register.