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Finance Act 2026

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

227 Registration conditions

(1) A reference in this Chapter to the registration conditions is to the following three conditions. (2) The first registration condition is that the tax adviser and, if the adviser is an organisation, each of the adviser’s relevant individuals— (a) does not have a relevant amount overdue or a relevant return outstanding, (b) is not subject to a decision by HMRC to refuse to deal with them, (c) is not subject to a relevant anti-avoidance measure, (d) has not, in the previous 12 months, had a relevant anti-avoidance penalty imposed on them, (e) is not subject to a relevant suspension or a relevant ineligibility order, (f) is not disqualified under the directors disqualification legislation or subject to a similar disqualification in a territory outside the United Kingdom, (g) does not have an insolvency practitioner acting in relation to them, and (h) does not have an unspent conviction for a relevant offence (see section 229 (offences)). (3) The second registration condition is that the adviser— (a) is registered with a supervisory authority for the purposes of anti-money laundering supervision, or (b) meets such conditions about applying to register with a supervisory authority for those purposes as may be specified in a notice published by HMRC. (4) The third registration condition is that, if the adviser is an organisation within section 226(2)(b) (organisations with six or more officers etc), the adviser has nominated as many officers to be relevant individuals as are necessary to ensure that the adviser has at least five relevant individuals who are officers.

Your change, as a redline

227 Registration conditions

(1) A reference in this Chapter to the registration conditions is to the following three conditions. (2) The first registration condition is that the tax adviser and, if the adviser is an organisation, each of the adviser’s relevant individuals— (a) does not have a relevant amount overdue or a relevant return outstanding, (b) is not subject to a decision by HMRC to refuse to deal with them, (c) is not subject to a relevant anti-avoidance measure, (d) has not, in the previous 12 months, had a relevant anti-avoidance penalty imposed on them, (e) is not subject to a relevant suspension or a relevant ineligibility order, (f) is not disqualified under the directors disqualification legislation or subject to a similar disqualification in a territory outside the United Kingdom, (g) does not have an insolvency practitioner acting in relation to them, and (h) does not have an unspent conviction for a relevant offence (see section 229 (offences)). (3) The second registration condition is that the adviser— (a) is registered with a supervisory authority for the purposes of anti-money laundering supervision, or (b) meets such conditions about applying to register with a supervisory authority for those purposes as may be specified in a notice published by HMRC. (4) The third registration condition is that, if the adviser is an organisation within section 226(2)(b) (organisations with six or more officers etc), the adviser has nominated as many officers to be relevant individuals as are necessary to ensure that the adviser has at least five relevant individuals who are officers.

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.

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Think it through

Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.

Questions to start with
Think it through
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds