---
title: "The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026"
id: a0d62a57-300c-4908-89aa-9e04a15d6a9d
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/815
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/a0d62a57-300c-4908-89aa-9e04a15d6a9d
language: en
in_force_from: 2026-08-17
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/815/data.xml
read_on: 2026-11-10
sha256: 9f7b4337365579734cd84298c253896555847493929780e7edc4c43af38654d8
provisions: 3
---

# The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 815
TAXES
The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026
Made
14th July 2026
Laid before the House of Commons
15th July 2026
Coming into force
17th August 2026
The Treasury make these Regulations in exercise of the power conferred by section 247 of the Finance Act 2026.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026 and come into force on 17th August 2026.

## 2 Amendment of Schedule 20 to the Finance Act 2026 {#regulation-2}

In Schedule 20 to the Finance Act 2026 (registration of tax advisers: exceptions), in paragraph 1—
(a) in sub-paragraph (1), after paragraph (c) insert—
(ca) where the adviser is an IOSS representative and interacts with HMRC in their capacity as such;
;
(b) in sub-paragraph (1), after paragraph (e) insert—
(ea) where the adviser interacts with HMRC in relation to a tax that is not payable to HMRC (such as council tax or non-domestic rates);
(eb) where the adviser interacts with HMRC in relation to the provision of a valuation of property under section 10 of CRCA 2005 (the valuation office);
;
(c) in sub-paragraph (2), in the appropriate place, insert the following definition—
“IOSS representative” means a person registered as an IOSS representative under Schedule 9ZE to VATA 1994 (distance selling of goods imported to Northern Ireland: special accounting scheme) (see Part 5 of that Schedule);
.